Disclosure Guidelines for Financial Reporting by Microfinance Institutions

July, 2003 Richard Rosenberg, Patricia Mwangi, Robert Peck Christen, Mohamed Nasr Read all ratings and reviews

The Disclosure Guidelines represent the consensus of CGAP's 28 member donors on MFI financial reporting requirements. The guidelines do not prescribe accounting policies or any particular format for financial reporting. Rather, they indicate the minimum information that should be included in MFI financial reports, regardless of how that information is presented. It reflects revisions based on field testing, which concluded in 2002. Donors, other investors, board members, and managers of microfinance institutions (MFIs) rely on the financial statements of an MFI when they assess its financial sustainability and loan portfolio. These disclosure guidelines specify information that should be included in MFI financial reporting.

Review this CGAP publication

CGAP Publications Ratings and Reviews


*First Name:		*Last Name:
Organization:
*Email:
*Country:
(rollover stars to select rating)
Review Title:
*Review Text:
I do not want my name, email, or organization to appear with my review. (Country will always appear with posted reviews.)
By clicking "Submit" you confirm that you have read and consent to our Privacy Policy and Terms and Conditions.

Disclosure Guidelines for Financial Reporting by Microfinance Institutions (1237 KB)

Translations

Directives Relatives à la Publication de L’information Financière par les Institutions de Microfinance (884KB)

ПРИНЦИПЫ ПРЕДОСТАВЛЕНИЯ ФИНАНСОВОЙ ОТЧЕТНОСТИ МИКРОФИНАНСОВЫМИ УЧРЕЖДЕНИЯМИ (408KB)

Guías Para la Publicación de Información Financiera de las Instituciones Microfinancieras (696KB)

Author

Richard Rosenberg