Problems of application of a cost approach to the estimation of the cost of business

The article analyzes the contradictions in relation to the nature and characteristics of the application of the cost approach to the valuation of business. The relevance of the topic is due to the fact that the valuation requirement of a business using the cost approach specified in the Federal Valuation Standard No. 8 is often not taken into account by appraisers, although this is necessary when assessing the market value of individual assets. The author gives recommendations on the determination of the value of assets in the framework of the cost approach, taking into account the provisions of Federal Assessment Standard No. 8.