Current issues of assessment of assets in the works of professor E. Ozerova

The article discusses hierarchy of values proposed by professor Ozerov, the mandatory implementation of the principle of the most effective use in the assessment of all types of objects, including business, the model of the range assessment of market value obtained by simulation by applying cost and income approaches. The author recommends evaluators to study Ozerov’s legacy, in order not only to carry out qualitatively the valuation services prescribed by the terms of reference, but also to act as a professional consultant for the owner.