TY - BOOK TI - Accounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA) PY - 2004/// CY - New YorkUS PB - UN N1 - Contents: Level 2 Guidance. - Level 3 Guidance N2 - Seeks to assist in the preparation of general-purpose financial statements for SMEs in developed and developing countries as well as in economies in transition ER -