Disclosure guidelines for financial reporting by microfinance institutions : Directives pour l'etablissement des etats financiers de institutions de microfinance (法语)

These disclosure guidelines were developed in consultation with microfinance practitioners, and the member donors of CGAP (the Consultative Group to Assist the Poor). CGAP recommends to its donor members that they condition their grants, soft loans, or guarantees on a recipient's full compliance with these guidelines, within one year from the start of funding. These guidelines should be relevant to a broad range of institutions. However, the sponsors...
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