SMEGA -- Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises
Author | : |
Publisher | : United Nations Publications |
Total Pages | : 28 |
Release | : 2009 |
ISBN-10 | : UCBK:C102820796 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book SMEGA -- Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises written by and published by United Nations Publications. This book was released on 2009 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.