TY - BOOK ED - United Nations Conference on Trade and Development. Intergovernmenta l Working Group of Experts on International Standards of Accounting and Reporting. TI - Accounting and financial reporting guidelines for small and medium-s ized enterprises (SMEGA) : : level 2 guidance SN - 9211126215 PY - 2004/// CY - New York : PB - United Nations, KW - Small business KW - Accounting N1 - Developed by the Intergovernmental Working Group of Experts on Inter national 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 ER -