Normative provision of selecting the best and the most efficient utilization of the evaluation object, when assessing its market value

In the article are discussed the requirements of selecting the way of utilization of evaluation object, which reached its maximum value. Different problems of presentation of these requirements in the valuation standards are analyzed. A need to choose the best option and the most efficient utilization in the assessment of different objects is grounded. To take into account risks during carrying out of comparative analysis of the different utilization of evaluation object is proposed.