TY - BOOK ED - United Nations Conference on Trade and Development ED - United Nations Conference on Trade and Development. TI - Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA): Level 2 Guidance SN - 9211126215 U1 - 657.3 PY - 2004/// CY - New York, Geneva PB - UN KW - Small business KW - Accounting N1 - Developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR); "Definitions": p. 47-52; Available also at UNCTAD Digital Library; UN Job no.: G0450911 E; UN sales no.: 04.II.D.14; Material type: Sales publications (UN); Contains: Source materials; Distribution: General UR - http://www.unctad.org/en/docs//iteteb20035_en.pdf ER -