SMEGA -- Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises
SMEGA -- Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises

Author:

Publisher: United Nations Publications

Published: 2009

Total Pages: 28

ISBN-13:

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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.

Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA)
Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA)

Author: United Nations Conference on Trade and Development

Publisher: New York : United Nations

Published: 2004

Total Pages: 74

ISBN-13:

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In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 2 enterprises, applicable to larger business enterprises whose shares are not publicly traded and those in which there is no significant public interest. The approach proposed is accruals-based accounting, based on that set out in international accounting standards.

Accounting and Auditing Practices in Africa
Accounting and Auditing Practices in Africa

Author: Mariaan Roos

Publisher: AFRICAN SUN MeDIA

Published: 2017-06-28

Total Pages: 171

ISBN-13: 192835744X

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This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.

International Accounting and Reporting Issues
International Accounting and Reporting Issues

Author:

Publisher:

Published: 2011

Total Pages: 96

ISBN-13: 9789211128314

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This volume contains a review of the main developments in the area of accounting and reporting and also the proceedings of the 27th session of the United Nations Conference on Trade and Development's (UNCTAD's) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva. The main agenda item of the 27th session of ISAR was a capacity-building framework for high-quality corporate reporting. The study was conducted by examining the corporate governance disclosure requirements of relevant laws and stock exchange listing rules, and comparing these with the ISAR benchmark of good practices identified in the 2006 UNCTAD publication Guidance on Good Practices in Corporate Governance Disclosure

Your Personal Parenting Guide
Your Personal Parenting Guide

Author: Charlotte E. Thompson, M.D.

Publisher: Atlantic Publishing Company

Published: 2015-09-21

Total Pages: 146

ISBN-13: 1620230356

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“As parents you will and must quickly become the experts with your baby.” — Charlotte E. Thompson, M.D. Charlotte E. Thompson, M.D. has been a practicing pediatrician for fifty years. She holds a B.A. and M.D. from Stanford University, is a Fellow of the American Academy of Pediatrics and an Assistant Clinical Professor of Pediatrics at U C San Diego Medical School. In 2005 and 2007, she was named as one of the Top Pediatricians in the United States by the Consumer’s Research Council of America. Dr. Thompson is a mother, a grandmother, and the author of eight books including Raising a Handicapped Child published in 1986, and now in its fifth edition.

Entrepreneurship and Enterprise Development in Africa
Entrepreneurship and Enterprise Development in Africa

Author: Daniel Agyapong

Publisher: Edward Elgar Publishing

Published: 2024-03-14

Total Pages: 219

ISBN-13: 1803925418

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Entrepreneurship and Enterprise Development in Africa presents a timely and compelling account of African entrepreneurship, shedding light on the critical part it plays in the continentÕs economic growth and development. It explores the various challenges, opportunities, and success stories that define the African entrepreneurial landscape and highlights the ingenuity and determination of the continentÕs entrepreneurial minds.