Joint-stock company as an object of valuation: identification and description

In the article the features of the identification and description of the object of evaluation - based business company to the Russian legislation on securities, valuation activities and the Federal Law «On Joint Stock Companies». Classified factors have a significant impact on the value of the securities. Assessment methodology is presented as shares of stocks and shares constituting the share capital of business of the company. The features of the treatment of fractional shares. The conclusion must be clearly and unambiguously identify the subject being evaluated.