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O. Khairullina

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2026

Innovations in accounting for organizations’ revenue: a critical analysis of the new accounting paradigm

The article provides a critical analysis of the key innovations of Federal Accounting Standard FAS 9/2025 “Revenue”, which establishes the methodology for revenue accounting. The changes introduced by the standard are systematized by element: differentiated regulation for various types of organizations and a new revenu...

O. Khairullina · 0 citations

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