Published 16 July 2026, Synergy Audit
FSBU 9/2025: a new date for recognising revenue from the sale of real estate
Under FSBU 9/2025, revenue from the sale of real estate is recognised on the date control over the property passes, not on the date the transfer of title is registered.
Accounting under PBU 9/99
Revenue is recognised on the date the transfer of title is registered.
Accounting under FSBU 9/2025
Revenue is recognised on the date control over the property passes.
Control means that the buyer can:
- direct how the property is used;
- obtain the economic benefits from its use;
- restrict the ability of others to direct how the property is used and to obtain economic benefits from it.
The condition for the transfer of control is usually met on the date the transfer deed is signed. Revenue is recognised regardless of the state registration of the transfer of title.
Cover of the post in the Synergy Audit Telegram channel
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