Subject. The report on the financial results of the organization under the influence of FSBU 9/2025 – Income and its analytical capabilities. Objectives. The development of ideas about the relationship between income accounting methodology and analytical interpretation of financial results. Methods. Methods of collecting theoretical information, formalization, modeling, methods of transformational adjustments, as well as analysis, synthesis and comparison are used. Results. It has been revealed that the implementation of FSBU 9/2025 – Income leads to a change in the moment of revenue recognition, a more complex revenue structure, and the inclusion of valuation elements (variable reimbursement, discounting), which increases the content of the financial results report, but at the same time increases the dependence of analytical conclusions on the quality of accounting policy and professional judgment. Using the example of an organization, it is shown how adjustments related to transfer of control, discounts and deferred payment affect key profitability indicators, reducing operating profit, but increasing the realism of the assessment of activities. Conclusions. FSBU 9/2025 – Income transforms the financial results report from a retrospective document into a tool that combines an assessment of past and future performance. The expansion of analytical capabilities requires users to gain a deeper understanding of accounting principles and actively use explanations for reporting.
Keywords: revenues, FSBU 9/2025 – Income, IFRS 15 – Revenue from Contracts with Customers, financial results report, analytical capabilities
References:
Lisin K.Yu., Ul'yanova N.V. [Revenue estimation methods and their impact on the development of accounting]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, no. 4, pp. 60–80. (In Russ.) DOI: 10.24891/ia.28.4.60 EDN: HIMUUY
Kuznetsova N.V., Kalugina N.A. [On the issue of reporting financial results in accordance with the new standard]. Vestnik Akademii znanii, 2025, no. 6, pp. 406–411. (In Russ.) EDN: CSXHGF
Kuznetsova I.V., Volkova N.N. [Changes in the methodology for accounting for income and recommendations for the transition to the application of Federal Accounting Standard 9/2025 "Income"]. Naukosfera, 2025, no. 10-2, pp. 204–210. (In Russ.) DOI: 10.5281/zenodo.17529276 EDN: ZARVAZ
Kachan N.A., Tresnitskii A.B., Samoilov A.A. [Improvement of the procedure for forming accounting information on income in accordance with FASB 9/2025 "Income"]. Vestnik Belgorodskogo universiteta kooperatsii, ekonomiki i prava, 2025, no. 5, pp. 160–169. (In Russ.) DOI: 10.21295/2223-5639-2025-5-160-169 EDN: YCWZKZ
Plotnikova O.V. [Analysis of certain provisions of FSBU 9/2025 "Revenue"]. RISK: Resursy, Informatsiya, Snabzhenie, Konkurentsiya, 2025, no. 4, pp. 278–284. (In Russ.) DOI: 10.56584/1560-8816-2025-4-278-284 EDN: NXBYQG
Rybachenko E.V., Alikova A.A., Ermakova M.N. [Innovations of IFRS 18 in the statement of profit or loss: implications for Russian accounting practice]. Ekonomika i upravlenie: problemy, resheniya, 2025, no. 12, vol. 9, pp. 10–15. (In Russ.) DOI: 10.36871/ek.up.p.r.2025.12.09.002 EDN: FOISKA
Druzhilovskaya T.Yu. [Preparation of the financial results statement: past, present, future]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, no. 6, pp. 42–61. (In Russ.) DOI: 10.24891/mgrulx EDN: MGRULX
Allyaeva T.V., Dordzhieva T.E., Muchkaev M.S. et al. [Accounting for income: analysis of the provisions of the FAS project “Income”]. Ekonomika i upravlenie: problemy, resheniya, 2023, vol. 3, no. 5, pp. 164–169. (In Russ.) DOI: 10.36871/ek.up.p.r.2023.05.04.021 EDN: OMDOMI
Suleimanov N.S. [Comparative analysis of the major points under FAS Revenue, RAS 2/2008 Accounting for Construction Contracts, IFRS 15 Revenue on Contracts with Buyers and recommendations for refine the draft standard]. Analiz. Audit, 2024, vol. 11, no. 4, pp. 60–72. (In Russ.) DOI: 10.26794/2408-9303-2024-11-4-60-72 EDN: GHNKEE
Druzhilovskaya E.S. [The development of the rules for reporting financial results of commercial and non-profit organizations in RAS and their relationship with the approaches of IFRS]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2020, no. 6, pp. 2–11. (In Russ.) EDN: XCIJLY
Kesyan S.V., Kuznetsova N.V., Chubareva A.V., Anan'eva M.V. [Statement of financial results: comparison Russian and international requirements]. Estestvenno-gumanitarnye issledovaniya, 2022, no. 39, pp. 413–419. (In Russ.) DOI: 10.24412/2309-4788-2022-1-39-413-419 EDN: CLWXTJ
Serdyuk V.N., Pozhidaeva T.A., Korobeinikova L.S., Bakhturina Yu.I. [Report on the financial results of public and commercial sector organizations: preparation particularities and analytical capabilities]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, no. 2, pp. 140–156. (In Russ.) DOI: 10.24891/ia.27.2.140 EDN: BCSFVK
De Souza P.V.S., Goncalves R.S., Silva C.A.T. Impact of IFRS 15 on the quality of accruals and earnings management of Brazilian publicly held companies. Revista Brasileira de Gestao de Negocios, 2022, vol. 24, no. 4, pp. 675–691. DOI: 10.7819/rbgn.v24i4.4197 EDN: QQILXO
Napier C.J., Stadler C. The real effects of a new accounting standard: The case of IFRS 15 – Revenue from Contracts with Customers. Accounting and Business Research, 2020, vol. 50, iss. 5, pp. 474–503. DOI: 10.1080/00014788.2020.1770933 EDN: WRHZUU
Babalykova I.A., Ananko N.N., Vershinina A.D. [The content and technique of forming a report on financial results]. Estestvenno-gumanitarnye issledovaniya, 2024, no. 4, pp. 35–41. (In Russ.) EDN: EZAIYG
Bashkatov V.V., Makaov Z.A., Ryndina O.S. [Relevant aspects and procedure for forming a statement of financial results]. Estestvenno-gumanitarnye issledovaniya, 2021, no. 3, pp. 244–248. (In Russ.) DOI: 10.24412/2309-4788-2021-11162 EDN: PIAXZI
Adamaitis I.M., Semenyuk Yu.A. [Industry-specific features of management analysis in trade]. Vektor ekonomiki, 2025, no. 1. (In Russ.) EDN: SEXXAO
Matyunina M.V., Avramenko A.A. [Methods of analysis of the financial results report]. Sovremennaya nauchnaya mysl', 2023, no. 3, pp. 245–251. (In Russ.) DOI: 10.24412/2308-264X-2023-3-245-251 EDN: XPQFSF
Zubova L.V., Stapanova T.V. [Methods of factor analysis of profitability of sales of trading enterprises]. Kant, 2018, no. 1, pp. 170–172. (In Russ.) EDN: YTKPPX
