000 00378nam a22001217a 4500
020 _a9211126223
082 _a657.9042
_bACC.P3
245 _aAccounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA) :
_bLevel 3 Guidance
_cUnited Nations
260 _aNew York
_bUnited Nations
_c2003
300 _a15p
650 _aEnterprises
942 _cREF
999 _c665730
_d665730