@book{3131,
	author = {United Nations Conference on Trade and Development  and United Nations. },
	title = {Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) : },
	publisher = {United Nations,},
	year = {2004      },
	address = {New York ; },
	note = {Developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).
}
}