@article{520253,
      note = {Booklet.},
      url = {http://digitallibrary.un.org/record/520253},
      title = {Accounting and Financial Reporting Guidelines for Small  and Medium-sized Enterprises (SMEGA) : Level 3 Guidance},
      publisher = {UN,},
      recid = {520253},
      pages = {v, 15 p. :},
      address = {New York ;. 2003},
      year = {2003},
}