Beginning with their financial statements for 2027 (or earlier, at the discretion of the economic entity), organizations (both in healthcare and other sectors) will begin to apply Federal Accounting Standard (FAS) 9/2025 “Revenue”. This document introduces new rules for revenue valuation in Russian accounting. These rules are analyzed in this article. The research utilized methods such as grouping, analysis and synthesis, comparison, analogy, logical approach, and systems approach. Based on the research conducted, this article identifies the key innovations in revenue valuation in Russian accounting. The author explains these innovations using a number of examples. The results obtained in this article will be useful to a wide range of readers interested in modern accounting issues, including the valuation of its objects. Furthermore, the results presented in this paper can be applied in the educational process of higher education institutions, as well as in the practical work of accounting departments of modern organizations, both in healthcare and other sectors.
E.S. Druzhilovskaya (Mon,) studied this question.