@article{635232,
      note = {Contains rev. version of SMEGA Level 3 Guidelines for  consideration and finalization by the 25th session of the  Intergovernmental Working Group of Experts on International  Standards of Accounting and Reporting.},
      url = {http://digitallibrary.un.org/record/635232},
      title = {Accounting and Financial Reporting Guidelines for Small  and Medium-sized Enterprises (SMEGA) : Level 3 Guidance :  note /},
      publisher = {UN,},
      recid = {635232},
      pages = {12 p. :},
      address = {Geneva :. 2008-08-21},
      year = {2008},
      month = {Aug},
}