00514nam a2200145Ia 4500 20260716043945.0 12.09.01 U5831 SMEGA - accounting and financial reporting guidelines for small and medium sized enterprises : level 3 guidance UN New YorkUS 2009 vi, 14 p. Seeks to meet the needs of users and persons preparing financial statements for small and medium enterprises. 8/18/09 JOYD ACCOUNTING M U5831 57594 57594