UDC 657..92:334.72]:339.92=111 | DOI: https://doi.org/10.31617/zt.knute.2019(104)10 | |
SOPKO Valeriia, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCID:0000-0003-3790-8867 |
DSc (Economics), Professorof the Department of Accounting and Taxation of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine |
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FOMINA Olena, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCID:0000-0002-4962-3298 |
DSc (Economics), associate Professor, Head of the Department of Accounting and Taxation of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine |
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ROMASHKO Olha, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCID:0000-0003-3466-3489 |
PhD (Economics), associateProfessor, Associate professor of the Department of Accounting and Taxation of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine |
THE VALUATION OF BUSINESS IN THE TERMS OF EUROPEAN INTEGRATION
The normative and legal basis for estimating the value of a business is analyzed. The values of individual normative and legal sources for the determination of methods and results of business evaluation when making managerial decisions are researched. The compliance of certain provisions of national and international standards of assessment is considered. The researcher proved the necessity of making changes to the existing national standards of assessment.
Keywords: business, estimation, normative and legal regulation, evaluation standards.
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