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If the parent company is outside of the United States what is the name of the governing body that creates the accounting laws, rules, and

If the parent company is outside of the United States what is the name of the governing body that creates the accounting laws, rules, and regulations as to how to prepare the consolidated financial statements for international businesses?

If the parent company headquartered in the United States what is the name of the governing body that creates the accounting laws, rules, and regulations as to how to prepare the consolidated financial statements for domestic businesses?

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