TY  - BOOK
AU  - Mould, Mauricio C.
TI  - Financial information for management of a development finance institution: some guidelines 
T2  - World Bank technical paper. Industry and finance series
SN  - 0821309137
AV  - HG 3726 .M68 1991 
PY  - 1991///
CY  - Washington, D.C.
PB  - World Bank
KW  - Bancos de desarrollo
N1  - 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

ER  -