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A Handbook on Financial Management
Condensed Guide for Corporate Directors and Executive Management
Institute of Directors India
Integral to financial governance are domains of Accounting, Reporting and Compliance (Tax). This book captures few critical changes in these domains and how Board members can evaluate impact of these changes and response of the business to these changes.
Given the fiduciary capacity of directors as per the Companies Act, 2013, the primary onus falls on them to find balance to this conflict. The efficacy of such decisions would be evaluated based on financial performance of the company. This handbook is an attempt to specifically address in the domain of “Finance”:
• The key decisions that Board members would have to evaluate and decide upon.
• The control processes and approaches those are available to Board members for such evaluation and conclusion?
It is critical for all directors to develop comfort with analysing basic financial statements for being an effective member of the Board. This handbook intends to share frameworks / basic ideas which will assist directors in discharging their duties effectively.
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