Current Russian features of the development of evaluation activities in the context of sanctions and digital transformation

In modern conditions of digital transformation and socio-economic uncertainty, significant changes are also taking place in valuation activities. Special attention needs to be paid to situations that have a significant impact on the assessment methodology in the context of industries, macroeconomic changes and achievements in science and technology. The article analyzes the main trends in the development of the assessment activities of industries and sectors that are most susceptible to changes as a result of sanctions and economic reforms. In particular, companies engaged in foreign economic activity, related to small and family businesses, IT companies, organizations using fintech products. Widely used business valuation methods are not always applicable in cases of active segment growth and regulatory instability. Special attention is paid to the changes taking place in the IT industry and the development of fintech products. The study is based on an analysis of current Russian legislation in various sectors of the economy and statistical data published on official websites.