The valuation of business in the terms of European integration

Valeriia SOPKO; Olena FOMINA; Olha ROMASHKO

doi:10.31617/zt.knute.2019(104)10

Authors

Valeriia SOPKO Kyiv National University of Trade and Economics https://orcid.org/0000-0003-3790-8867
Olena FOMINA Kyiv National University of Trade and Economics https://orcid.org/0000-0002-4962-3298
Olha ROMASHKO Kyiv National University of Trade and Economics https://orcid.org/0000-0003-3466-3489

DOI:

https://doi.org/10.31617/zt.knute.2019(104)10

Keywords:

business, estimation, normative and legal regulation, evaluation standards

Abstract

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.

Author Biographies

Valeriia SOPKO, Kyiv National University of Trade and Economics

DSc (Economics), Professorof the Department of Accounting and Taxation

Olena FOMINA, Kyiv National University of Trade and Economics

DSc (Economics), associate Professor, Head of the Department of Accounting
and Taxation

Olha ROMASHKO, Kyiv National University of Trade and Economics

PhD (Economics), associateProfessor, Associate professor
of the Department of Accounting and Taxation

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