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

Level 3 Guidance

  • Author: UNCTAD
  • Publication date: May 2009
  • Page count: 22
  • Language(s) in this book: English
  • Sales number: 09.II.D.3

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$5.00
ISBN: 9789210544870

About the product

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.