TY - BOOK ID - 136810516 TI - Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA): Level 3 Guidance AU - United Nations AU - United Nations Conference on Trade and Development. PY - 2009 SN - 9210544870 PB - [Place of publication not identified] United Nations Publications DB - UniCat KW - Financial statements. KW - Standards. KW - Financial statements KW - Standards UR - https://www.unicat.be/uniCat?func=search&query=sysid:136810516 AB - This publication by the United Nations Conference on Trade and Development provides Level 3 Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEs). It addresses the challenges SMEs face in applying complex international accounting standards, particularly in developing countries. The guidelines are designed to simplify financial reporting for smaller enterprises that are often owner-managed and have limited resources. The document proposes a three-tiered structure tailored to different sizes and types of enterprises, emphasizing a bottom-up approach that focuses on cash-based transactions. The intended audience includes SME owners, management, lenders, and government agencies, aiming to improve financial transparency and facilitate economic planning. ER -