Financial information for management of a development finance institution : some guidelines /
Mould, Mauricio C.
Financial information for management of a development finance institution : some guidelines / Maurice C. Mould. - Third printing 1991. - Washington, D.C. : World Bank, 1991. - [344] páginas : ilustraciones a blanco y negro ; 28 cm. - World Bank technical paper. Industry and finance series ; 63 .
Acknowledgments, vi --
Glossary of terms and definitions in this guideline, xi --
Part I. Financial information for management, 1 --
1. Introduction, 1 --
2. Users of a financial information system, 2 --
3. Financial information for senior executives, 3 --
4. Financial information for line managers, 4 --
5. A budget for a development finance institution, 5 --
6. Annual report of an industrial development finance institution, 5 --
7. Ratios and indicators for measuring performance, 7 --
Part II. The fundamentals of financial information, 8 --
8. Establishing a database for a financial information system, 8 --
9. Model accounting standards for a development finance, 9 --
10. Model accounting policies for a development finance institution, 10 --
11. Design and compilation criteria for financial information reports, 11 --
12. Arrangements for auditing annual financial statements, 12 --
13. The audit questionnaire, 13.
0821309137
Bancos de desarrollo.
HG 3726 .M68 1991
Financial information for management of a development finance institution : some guidelines / Maurice C. Mould. - Third printing 1991. - Washington, D.C. : World Bank, 1991. - [344] páginas : ilustraciones a blanco y negro ; 28 cm. - World Bank technical paper. Industry and finance series ; 63 .
Acknowledgments, vi --
Glossary of terms and definitions in this guideline, xi --
Part I. Financial information for management, 1 --
1. Introduction, 1 --
2. Users of a financial information system, 2 --
3. Financial information for senior executives, 3 --
4. Financial information for line managers, 4 --
5. A budget for a development finance institution, 5 --
6. Annual report of an industrial development finance institution, 5 --
7. Ratios and indicators for measuring performance, 7 --
Part II. The fundamentals of financial information, 8 --
8. Establishing a database for a financial information system, 8 --
9. Model accounting standards for a development finance, 9 --
10. Model accounting policies for a development finance institution, 10 --
11. Design and compilation criteria for financial information reports, 11 --
12. Arrangements for auditing annual financial statements, 12 --
13. The audit questionnaire, 13.
0821309137
Bancos de desarrollo.
HG 3726 .M68 1991