SMEGA-Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises

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SMEGA-Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises by United Nations Publications, 9789211127645
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  • ISBN: 9789211127645 | 9211127645
  • Cover: Paperback
  • Copyright: 5/30/2009

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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.
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