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Russian Federation
The article reveals the features of the concept of "equity" defined by the corresponding accounting systems in Russia and Uzbekistan, highlighting critical differences in terminology, measurement and reporting. The historical development of the concept of “capital” in Russian accounting standards is revealed, issues of the evolution and current state of capital in the accounting standards of Uzbekistan are considered. A description of the main differences and similarities in the concept of equity between Russia and Uzbekistan, as well as the implications for financial reporting, is presented.
equity capital, international accounting standards, Russian accounting standards, national accounting standards of the Republic of Uzbekistan
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