Analysis of the Russian Practice of Valuation of Assets of Construction Enterprises

The approaches used in assessing the market value of assets of construction enterprises in modern conditions of the development of the Russian economy by current appraisers are considered. The specifics of the application of each approach and the reasons why the appraiser chose one or another approach in determining the market value are revealed. In the context of the problem of the lack of qualitative data and information, which often leads to uncertainty in asset valuations and disputes related to the valuation of assets, a detailed explanation of them is given. In particular, the causes of disputes arising from the materials of the forensic examination are described and factors that may affect the uncertainty in the estimates are discussed.