Accounting for discounts and loyalty programs in accordance with FSBI 9/2025 “Income”.

Starting in 2027, FSB 9/2025 “Income” will be applied without fail, and therefore two standards will cease to apply at once — PBU 9/99 “Income Accounting” and PBU 2/2008 “Accounting under a construction contract”. FSB 9/2025 was developed by the Russian Ministry of Finance on the basis of the International Financial Reporting Standard (IFRS) 15 “Revenue from Contracts with Customers”. One of the difficult issues in this standard is the accounting procedure for discounts provided to customers. As a result of the research conducted in this article, in particular, the procedure for providing discounts to patients in private medical clinics is considered using practical examples. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, system approach. As a result, of the conducted research, this article, in particular, presents generalized requirements for a minimum list of articles in case of their insignificance. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian accounting, and can also be used in the educational process of higher education institutions.