Directrices Para La Contabilidad E Informacion Financiera De Las Pequenas Y Medianas Empresas (dcpymes) / Guidelines For Accounting And Financial Reporting For Small And Medium Enterprises
Resumen del Libro
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.
