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  <titleInfo>
    <title>Accounting and financial reporting guidelines for small and medium-sized enterprises(SMEGA)</title>
    <subTitle>level 3 guidance</subTitle>
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    <place>
      <placeTerm type="text">New York</placeTerm>
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    <publisher>United Nations</publisher>
    <dateIssued>2003</dateIssued>
    <issuance>monographic</issuance>
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  <language>
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  <physicalDescription>
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    <extent>v,15p. ill. 21cm.</extent>
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  <note type="statement of responsibility">United Nations Conference on Trade and Development </note>
  <note>"Sales No.E.04.II.D.15--T.p.verso </note>
  <note>"UNCTAD/ITE/TEB/2003/6"--T.p.verso </note>
  <subject authority="lcsh">
    <topic>Small business</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Small business</topic>
    <topic>Accounting standard</topic>
  </subject>
  <identifier type="isbn">9211126223</identifier>
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