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The formation of reliable information about financial results is a key element of the accounting system that determines the quality of management decisions and the investment attractiveness of economic entities. This study analyzes the current state of the accounting procedure for financial results in the Russian Federation in the context of the transformational transition from a system of Accounting Regulations (PBU) to federal accounting standards (FSB) in the period 2023-2025. Based on a critical analysis of the regulatory framework, auditing practices, and data from the Accounting Methodological Center, systemic methodological problems have been identified: conceptual gaps in the new FSB 9/2025 and FSB 10/2025 standards, insufficient classification criteria for income and expenses, as well as a significant indirect impact of asset accounting standards on financial Performance indicators. The study suggests a comprehensive three-component optimization strategy, including improving the methodology through the adaptation of accounting policy, strengthening the internal control system and the introduction of end-to-end digitalization of accounting processes.
Financial results, Accounting, Optimization, FSB (Federal Accounting Standards), PBU (Accounting Regulations), Transition to FSB, Report on Financial Results (OFR), Income, Expenses, Methodology, Accounting Policy, Internal Control, Digitalization, FSB 9/2025, FSB 10/2025, FSB 4/2023, FSB 6/2020, FSB 14/2022, Audit practice, EDI (Electronic Document Management), RPA (Process Robotization)
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