Accounting and financial reporting guidelines for small and medium-s ized enterprises (SMEGA) : level 2 guidance.
- New York : United Nations, 2004.
- v, 66 p. ; 30 cm.
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.