TY - BOOK TI - Accounting and financial reporting guidelines for small and medium-sized enterprises(SMEGA): level 3 guidance SN - 9211126223 PY - 2003/// CY - New York PB - United Nations KW - Small business KW - Accounting standard N1 - "Sales No.E.04.II.D.15--T.p.verso; "UNCTAD/ITE/TEB/2003/6"--T.p.verso ER -