Problems of assessing the market value of receivables and the applicability of approaches to assessment under uncertainty

In the article, the author considers the concept, applicability approaches and problems of assessing the final value of the market value of receivables (right of claim). It was revealed that at present scientists and practitioners have an interest in the problem under consideration, however, as for the unambiguous interpretation of the concept of assessing the value of receivables, and even more so with what approaches and methods the assessment of receivables is carried out, there is no consensus on this issue. There is also no understanding of what information should be taken into account when assessing the value of receivables. An understanding is given of for what purposes and intended use the determination of the value of debt (the right to claim) can be carried out. Methods for estimating the value of receivables (claims) are considered, on the basis of which the procedure for estimating the value of receivables is currently being carried out. A block of laws and standards is defined, on the basis of which the assessment of the value of receivables is carried out. Approaches to assessing the market value of receivables (income approach, comparative approach, cost approach) under conditions of uncertainty are analyzed. The problems associated with the determination of the market value of receivables (the right to claim) are identified, and measures to address them are considered. The purpose of this article: to study the problems and applicability of approaches to determining the value of receivables. Research methods of scientific work are such common methods as: comparisons, grouping, generalizations, analysis and synthesis.