New FAS 9/2025 and its impact on the valuation of accounting objects

On August 8, 2025, the Ministry of Justice of the Russian Federation registered a new Federal Accounting Standard (FAS) 9/2025 “Revenue”. This document establishes new rules for accounting (including valuation)of accounting objects integral to any organization (in particular, healthcare) — income. Since everything is interconnected in accounting, these innovations will inevitably affect approaches to the valuation of other accounting objects. In this regard, it is very important to analyze the regulations of the recently approved FAS 9/2025, paying special attention to their impact on the valuation of accounting objects. This analysis is carried out in this article. When carrying out research, such methods as the grouping method, analysis and synthesis, comparison, analogy method, logical approach, systems approach were used. As a result of the research, this article defines the main innovations of FAS 9/2025 and establishes their impact on the valuation of accounting objects. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting. In addition, the results presented in this work can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations in both healthcare and other areas of activity.