Determination of fair value of business

In article the techniques applied at determination of fair value of business are considered. The author draws a conclusion that activization of processes of transition of the Russian organizations to submission of financial statements according to the International Financial Reporting Standards (IFRS) and development of IFRS 13 «Assessment of fair value» demands from experts of understanding of specifics of application of these or those approaches and techniques at determination of fair value in cases of an assessment of business of the company.