Published 10 June 2026, Synergy Audit
FSBU 9/2025: which financial statements it applies from
In 2026, income is accounted for under PBU 9/99 unless the organisation has decided to apply FSBU 9/2025 early.
Starting from the financial statements for 2027, income will be recognised and measured under FSBU 9/2025.
Cover of the post in the Synergy Audit Telegram channel
More news
Accounting and reporting
Inventory impairment allowance: how to account for its reversalA common error in audit practice: an organisation recognises an inventory impairment allowance within expenses from ordinary activities but records its reversal within other income.
Synergy Audit
9 October 2026
Accounting and reporting
Breach of loan covenants: classification of the debt in the balance sheetAt the reporting date, an organisation was in breach of the covenants under a long-term loan agreement. The bank therefore has the right to demand early repayment of the entire loan.
Synergy Audit
5 October 2026
Accounting and reporting
Accounting for deferred taxes when the corporate income tax rate changesOrder No. 121n of the Ministry of Finance of Russia dated 20 August 2026 amended PBU 18/02 as regards recognising the remeasurement of deferred tax assets (DTAs) and deferred tax liabilities (DTLs) when the corporate income tax rate changes.
Synergy Audit
24 September 2026