Financial Statements Analysis and the Performance of MFIs in Cameroon.

      Аннотация: Over the years, many companies including MFIs have neglected the important role of financial analysis to their existence and survival, this account for the infant death of some of these companies since they are unable to make informed judgments based on the analysis of financial statements. Since CamCCUL is a network of credit unions, managers and accountants of various firms as a whole and the micro finance industry in particular will find this Book very important as it highlights the need of analyzing and reporting financial statements in order to permit stakeholders to know the state of the business at given intervals in terms of opportunities, advantages, strength and weaknesses to be corrected. Finally, the author believes that this book will provide solid recommendations for the optimization of financial performance in the banking industry as a whole and the micro finance sector in particular.

Ключевые слова: financial statements, Balance Sheet, Cash Flow Statement, Income Statement, performance