TY - BOOK ED - United Nations Conference on Trade and Development (UNCTAD) TI - Accounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA) : level 3 guidance SN - 9211126223 AV - UNCTAD(02)2003/2 PY - 2003///. CY - New York PB - United Nations, KW - SMALL BUSINESS - FINANCE KW - BUSINESS ENTERPRISES--FINANCE KW - BUSINESS--ACCOUNTING ER -