Accounting and Financial Reporting Guidelines for Small and Medium Sized Enterprises: Level 3 Guidance

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United Nations Publications, Aug 9, 2009 - Political Science - 20 pages
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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.

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About the author (2009)

Jose Antonio Ocampo is Under-Secretary-General of the United Nations for Economic and Social Affairs, and former Executive Secretary of ECLAC.

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