IREK – AESM: Institutional Repository of Economic Knowledge

Конвергенция отчетности России и Финляндии (на примере сопоставления раздела «Капитал и резервы»)

Show simple item record

dc.contributor.author Потапова, Наталия
dc.date.accessioned 2021-11-26T09:14:02Z
dc.date.available 2021-11-26T09:14:02Z
dc.date.issued 2020-04
dc.identifier.isbn 978-9975-75-989-2
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/1407
dc.description ПОТАПОВА, Наталия. Конвергенция отчетности России и Финляндии (на примере сопоставления раздела «Капитал и резервы») = Convergence of Financial Statements of Russia and Finland (on the Example of Comparison of the Section «Capital and Reserves»). In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 273-276. ISBN 978-9975-75-989-2. en_US
dc.description.abstract The article is devoted to the analysis and comparison of the articles of the section «Capital and reserves» (Oma pääoma) of the balance sheet form established by the legislation in the field of accounting in Finland and Russia with the aim of further convergence and standardization of modern reporting of enterprises in Russia and Finland. JEL: M41; CZU: 657.375.6(470+571+480). en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject Russia en_US
dc.subject Finland en_US
dc.subject balance sheet en_US
dc.subject financial statements en_US
dc.subject capital and reserves en_US
dc.title Конвергенция отчетности России и Финляндии (на примере сопоставления раздела «Капитал и резервы») en_US
dc.title.alternative Convergence of Financial Statements of Russia and Finland (on the Example of Comparison of the Section «Capital and Reserves») en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account