TY  JOUR
TI  Transformation of the Revenue Recognition Model in Accounting
KW  FASB 9/2025
KW  revenue
KW  revenue recognition
KW  control
KW  ownership
KW  accounting
KW  financial performance; fina cial statements
KW  accounting policy
KW  IFRS 15
JO  Auditor
AU  Mikheev, M.V.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.