000			01929cam a2200433 a 4500
001			13763818
003			OSt
005			20230329085703.0
008			041027s2004 xxu i0|0 0 eng d
010			_a 2004462872
020			_a9211126215
035			_a(CStRLIN)NYDR9564130-B
035			_a(NNUN)740833
037			_a04.II.D.14 _bUnited Nations Publications, Room DC2-0853, Dept. I004, New York, N.Y. 10017
040			_aSzGeBNU _beng _cSzGeBNU _dCStRLIN _dDLC
042			_alccopycat
044			_axxu _asz
082			_a657.3 _bACC.P4
086			_a[TD/]UNCTAD/ITE/TEB/2003/5 _2undoc
245	0	0	_aAccounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) : _bLevel 2 Guidance.
260			_aNew York ; _aGeneva : _bUN, _c2004.
300			_av, 66 p. ; _c30 cm.
500			_aDeveloped by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).
500			_a"Definitions": p. 47-52.
500			_aAvailable also at UNCTAD Digital Library.
500			_aUN Job no.: G0450911 E.
500			_aUN sales no.: 04.II.D.14.
500			_aMaterial type: Sales publications (UN).
500			_aContains: Source materials.
506			_aDistribution: General.
650		0	_aSmall business _xAccounting.
710	2		_aUnited Nations Conference on Trade and Development
710	2		_aUnited Nations Conference on Trade and Development. _bIntergovernmental Working Group of Experts on International Standards of Accounting and Reporting.
730	0		_aAccounting and Financial Reporting Guidelines for Level 2 Small and Medium-sized Enterprises (SMEGA)
856	4	1	_3Full text: English _qPDF _uhttp://www.unctad.org/en/docs//iteteb20035_en.pdf _zClick here
906			_a7 _bcbc _ccopycat _d3 _encip _f20 _gy-gencatlg
942			_2ddc _cUN&WB
999			_c675777 _d675777