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).
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.
