00518nam a2200121Ia 450000500170000008000170001724500970003426000250013130000070015650000510016352001650021458300170037920260716043527.0  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