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  <titleInfo>
    <title>SMEGA - accounting and financial reporting guidelines for small and medium sized enterprises : level 3 guidance</title>
  </titleInfo>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New YorkUS</placeTerm>
    </place>
    <publisher>UN</publisher>
    <dateIssued>2009</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>vi, 14 p.</extent>
  </physicalDescription>
  <abstract>Seeks to meet the needs of users and persons preparing financial statements for small and medium enterprises.</abstract>
  <note>8/18/09 JOYD</note>
  <subject>
    <topic>ACCOUNTING</topic>
  </subject>
  <classification authority="udc">12.09.01 U5831</classification>
  <recordInfo>
    <recordChangeDate encoding="iso8601">20260716043945.0</recordChangeDate>
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