TY - BOOK ED - United Nations Conference on Trade and Development ED - United Nations. TI - Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) : : Level 2 Guidance / SN - 9211126215 AV - CD F PY - 2004/// CY - New York ; , Geneva : PB - United Nations KW - Pequeñas y medianas empresas KW - Estados financieros N1 - Developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) ; UN Job no.: G0450911 E ; UN sales no.: 04. II. D.14 ER -