00489nam a2200109Ia 4500080001700000245009700017260002500114300000700139500005100146520016500197583001700362  a12.09.01 U58  aAccounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA)  bUNaNew YorkUSc2004  av.  aContents: Level 2 Guidance. - Level 3 Guidance  aSeeks to assist in the preparation of general-purpose financial statements for SMEs in developed and developing countries as well as in economies in transition.  c6/8/04kJOYD