The problem of describing the object of evaluation in the evaluation report the value of shares

The paper discusses the problems associated with the description of the object in the performance evaluation report on the valuation of the shares. An analysis of the changes in Russian legislation the author formulated the questions required to consider the description of the object evaluators rated as uncertificated securities, in particular, whether submitted for evaluation securities subject to assessment, the risks associated with their placement and circulation, which constitutive and documents confirming the right should be requested from the customer. Proposed format for the description of the object-based assessment of recent changes in the Russian legislation.