About the new federal standard of evaluation

The author discusses the design of the new federal standard of evaluation «Assessing the value of shares, shares in the authorized (reserve) capital (business)». The peculiarity of this standard is that it focuses on the evaluation of specific objects and not contrary to the International Valuation Standards. The concept of the new draft standard estimates based on the following assumptions: the document must make a terminological clarity, reflect the basic methodological requirements for assessing the business and formal requirements for preparing the report.