株式会社極東書店トップ > 商品一覧 > Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) : Level 3 Guidance. (Sales No.: E.09.II.D.3).
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解説
The SMEGA Level 3 Guidance is designed for financial statements of smaller enterprises that are often owner to managed and have no or few employees. Such enterprises should generally follow a simplified accruals to 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.