Subject. This article deals with the issues of accounting and tax accounting for foreign currency transactions when the terms of foreign trade contracts change (such as a change in the currency of the contract), as well as tax accounting for non-operating income and expenses that arise when the contract currency changes. Objectives. The article aims to develop recommendations for recognizing transactions in accounting when the contract currency changes, taking into account the new provisions of the Russian Accounting Standard (FSBU) 9/2025 – Income. Methods. For the study, we used the methods of analysis and synthesis. Results. The article presents the author-developed recommendations on recognizing transactions related to changing the contract currency in accounting and tax records when conducting foreign trade activities. The article also highlights the specifics of accounting for these transactions when the currency of the obligation changes and when the payment currency changes. Conclusions. The theoretical significance of the proposed recommendations lies in developing the provisions of the Russian Accounting Standard (FSBU) 9/2025 – Income in terms of justifying the need to adjust the contract price when the contract currency changes. The practical significance lies in the possibility of using the proposed recommendations when carrying out foreign trade activities.
Keywords: change in contract currency, change in obligation currency, change in payment currency, contract price adjustment, revenue assessment
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