бухгалтерский учёт и отчётность(more hits: The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) was created by the United Nations Economic ... wiki Alexander Demidov)
валюта отчётности(The currency in which the parent firm prepares its own financial statements; that is, U.S. dollars for a U.S. company. The New York Times Financial Glossary Alexander Demidov)