Practice of comparative approach to the assessment of requirements (receivables)

This article analyzes the current state of the Russian debt market (sector accounts receivable), development trends. The conclusion about the validity of applying the methods of the comparative approach to calculating the value of accounts receivable based on current market data. Propose an algorithm to calculate the market value of claims, provides a practical calculation on current market data. Methodology for assessing the relevance of accounts receivable due to the transition of large domestic companies to international financial reporting standards.