Work

Accounting for income and expenses in the light of the new FSBU

Year: 2026

Type: article

Abstract: The article examines the procedure for recognizing income and expenses under the new FSBU, which will replace the existing accounting regulations. The FSBU “Income” and “Expenses” have been amended with new wording. For example, instead of ordinary and other income, there will be income included in and not included in net profit.

Source: Russian Journal of Management

DOI: 10.29039/2409-6024-2026-14-7-243-253

Author: Taisiya Krishtaleva

Institution: Financial University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7204998313

FWCI:

Cites: 1

Cited by:

Related to: 10