Основні напрями впровадження міжнародних стандартів оцінки ринкової вартості майна, майнових прав та активів комерційних банків в Україні

Abstract

In the article, on the basis of generalization of the international experience of valuation of the market value of property, property rights and assets of commercial banks, the proposals for harmonization of national valuation standards with the international ones are formed. The structural features of international and European standards of assessment are considered. It is emphasized that the European Valuation Standards (EVS 2016) contain elements of the European legislative framework that are related to the financial valuation of property, which allows for various types of financial valuation of tangible and intangible assets. It is found that the difference between these standards is their large structural detail and focus on examining the specific specifics of specific areas of evaluation work. The peculiarities of application as a base of valuation of the market value in the valuation of assets of commercial banks containing property rights are considered. The introduction of the Technical Document of the Automated Assessment Model to substantiate the practical implementation of the Unified Database of Assessment Reports of the State Automated Information and Telecommunication System provided by the legislation of Ukraine is substantiated; of the Technical Document of fair value determination according to the International Financial Reporting Standards is substantiated. Researched estimation of the market value of mortgage property in the case of mortgage lending by banks, which require improvement of professional national standards, are considered. The extension of existing national property and property valuation standards is justified by an approach to value appraisal using optional pricing models. The peculiarities of application of Black-Scholes dynamic model for estimation of market value of a commercial bank are considered. Because, in this sector, assets and liabilities are close in value because of the peculiarities of doing business, mainly at the expense of attracted funds.