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  <titleInfo>
    <title>Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA)</title>
    <subTitle>Level 2 Guidance</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Accounting and Financial Reporting Guidelines for Level 2 Small and Medium-sized Enterprises (SMEGA)</title>
  </titleInfo>
  <name type="corporate">
    <namePart>United Nations Conference on Trade and Development</namePart>
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  <name type="corporate">
    <namePart>United Nations</namePart>
    <namePart>Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting.</namePart>
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  <typeOfResource>text</typeOfResource>
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    <place>
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    <place>
      <placeTerm type="text">Geneva</placeTerm>
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    <publisher>United Nations</publisher>
    <dateIssued>2004</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>v, 66 p. :   ill. ;  30 cm.</extent>
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  <note type="statement of responsibility">United Nations Conference on Trade and Development ; UNCTAD. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting</note>
  <note>Developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).
</note>
  <note>UN Job no.: G0450911 E.
</note>
  <note>UN sales no.: 04. II. D.14.</note>
  <subject>
    <topic>Pequeñas y medianas empresas</topic>
  </subject>
  <subject>
    <topic>Estados financieros</topic>
  </subject>
  <classification authority="lcc">CD F </classification>
  <identifier type="isbn">9211126215 </identifier>
  <identifier type="isbn">9789211126211</identifier>
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