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.