Probative value of evaluation reports of the debtor's property in bankruptcy proceedings: expectations and reality

The article examines the economic relations that develop during the evaluation procedures in bankruptcy proceedings. The role of such procedures in modern economic conditions is revealed. Based on the analysis of judicial practice, the problems of assessing the market and liquidation values of the debtor’s property and the impact of their results on the effectiveness of the bankruptcy process were identified. The conclusions about the need to improve the methodological and staffing of valuation procedures in bankruptcy proceedings, as well as quality control of the valuation of property of large debtors by the authorized body and the expert community are substantiated.