Problem identification and valuation Russian corporate bonds

The features of the valuation of financial instruments - bonds. The analysis of the regulatory and legal framework in the field of valuation of securities. Identified the problem of assessing the relevance of bonds due to the emergence of specialized organizations and the characteristics of the bond issue securitization. The factors that are typical of debt securities, and recommendations on their account when determining the value of the bonds. Proposed format of the object description and evaluation of the issuer in the case of evaluation value of the bond.