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Governance, Transparency & Corruption
Disclosure guidelines for financial reporting by microfinance institutions (pdf 396kb)
These guidelines are designed to give direction for MFIs preparing financial statements for donors, with the overall aim to ensure the information gathered and reported is useful in assessing financial sustainability and loan portfolio. It reflects revisions based on field testing, which concluded in 2002.
- Resource link:
http://www.cgap.org/docs/ Guideline_disclosure.pdf - Published: 2003
- Source: The Consultative Group to Assist the Poor (http://www.cgap.org)
- Added to ADG on: 07 December 2005 , contributed by: ADG team
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