Compass was the part off a standard equipment of Soviet officer. Some of these officers, especially from divisions which were raised during summer - autumn 1939 (divisional numbers up from 101), were trained for a very short time and could not use even compass. But it wasn't correct for 24th "Iron" Rifle Division, which fought near Leipäsuo.
Inside the compass you can see Russian inscription. It means "RKKA Workshops" (RKKA - Workers' and Peasants' Red Army).
On the reverse side he year of producing is shown - 1939.