Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA)

Level 3 Guidance

Format *
The SMEGA Level 3 Guidance is designed for financial statements of smaller enterprises that are often owner-managed and have no or few employees. Such enterprises should generally follow a simplified accruals-based accounting system that is closely linked to cash transactions. The SMEGA Level 3 Guidance is intended to meet the needs of users and preparers of financial statements for these enterprises.

Details:

Agency/Department
UN Trade and Development (UNCTAD)
Print ISBN
9789211127645
PDF ISBN
9789210544870
Print Publication Date
PDF Publication Date
Page Count
22
Print Sales Number
09.II.D.3

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