@article{520840,
      note = {Developed by the Intergovernmental Working Group of  Experts on International Standards of Accounting and  Reporting (ISAR).},
      url = {http://digitallibrary.un.org/record/520840},
      title = {Accounting and Financial Reporting Guidelines for Small  and Medium-sized Enterprises (SMEGA) : Level 2 Guidance},
      publisher = {UN,},
      recid = {520840},
      pages = {v, 66 p. :},
      address = {New York ;. 2004},
      year = {2004},
}