%0 Journal Article %T Transformation of the Revenue Recognition Model in Accounting %A Mikheev, M.V. %K FASB 9/2025, revenue, revenue recognition, control, ownership, accounting, financial performance; fina cial statements, accounting policy, IFRS 15 %J Auditor %D 2026 %N 12 %P 6 %I INFRA-M Academic Publishing LLC.