00460nam a2200121Ia 450000500170000008000190001724501160003626000250015230000140017752001140019158300180030565000150032320260716043945.0  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