ACCOUNTING ISSUES IN SHAREHOLDERS EQUITY IN INTERNATIONAL AND THE RUSSIAN PRACTICE
In modern conditions for the majority of commercial organizations of the accounting equity is an extremely topical issue related to successful functioning in a competitive environment. As a source of the organization's assets, equity provides production activity of economic entities, requires the management of the enterprise in order to achieve the objectives of creation. Issues of constructing, implementing and improving the accounting for many years received considerable attention in the world by equity.