Franklin

MLA

Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (smega) : Level 3 Guidance. New York: United Nations, 2003.

APA

(2003). Accounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA) : level 3 guidance. New York: United Nations.

Chicago

Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA): Level 3 Guidance. New York: United Nations, 2003.