00431nam a2200109Ia 4500080001900000245011600019260002500135300001400160520011400174583001800288650001500306  a12.09.01 U5831  aSMEGA - accounting and financial reporting guidelines for small and medium sized enterprises : level 3 guidance  bUNaNew YorkUSc2009  avi, 14 p.  aSeeks to meet the needs of users and persons preparing financial statements for small and medium enterprises.  c8/18/09kJOYD  aACCOUNTING