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Analysis of information distortions in the implementation of Federal Accounting Standard 9/2025
https://doi.org/10.34020/2073-6495-2026-2-188-206
Abstract
This article is devoted to the identification and assessment of the consequences of the introduction of a new document in the field of accounting regulation. The consequences were identified by identifying uncertainties and subjectivity in the application of the provisions of this document as the causes of distortion of information used in the development and justification of various management decisions. For this purpose, the regulatory acts of the legislation on accounting and related branches of law were studied. As a result, uncertainties have been identified, as well as collisions and conflicts between this document and other regulatory acts in this area.
About the Authors
A. V. Zonova
Vyatka State University
Russian Federation
Russian Federation
Zonova Alevtina V. - Doctor of Economics, Professor, Accounting, Analysis and Audit Department
Kirov
A. V. Kholkin
Vyatka State University
Russian Federation
Russian Federation
Kholkin Anatoliy V. - andidate of Economic Sciences, Associate Professor, Accounting, Analysis and Auditing
Kirov
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For citations:
Zonova A.V., Kholkin A.V. Analysis of information distortions in the implementation of Federal Accounting Standard 9/2025. Vestnik NSUEM. 2026;(2):188-206. (In Russ.) https://doi.org/10.34020/2073-6495-2026-2-188-206
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