change in reporting entity

change in reporting entity
учет изменение отчетного субъекта (в результате объединения компаний; в этом случае финансовая отчетность за ряд лет, предшествовавших поглощению или объединению, пересчитывается так, чтобы предоставить информацию о финансовых результатах в том виде, в каком она была бы представлена, если бы компании были объединены в течение всего этого периода)
See:

Англо-русский экономический словарь.

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