ОСНОВНЫЕ ПОДХОДЫ ОЦЕНКИ РЫНОЧНОЙ СТОИМОСТИ ИМУЩЕСТВА

Abstract

The article discusses the main approaches to assessing the market value of property: the method of comparison with similar objects on the market, the income approach, as an assessment of potential income from property, and the cost approach, as an assessment of the costs of restoring or replacing property. The phasing of bankruptcy procedures, the methodology and principles ensuring the process of crisis management and bankruptcy are summarized. The main stages of comparative analysis and the need to adjust the cost of each of the compared objects are outlined. An income approach to assessing the value of property, an asset or a business is presented, which is based on forecasting future cash flows. It is noted that this valuation method is often used when valuing commercial real estate, businesses, investments and other income-generating assets. A feature of the income approach is considered, which consists in calculating net current cost income using a discounted rate that reflects the minimum acceptable return of the investor or a capitalized rate, depending on the risks and characteristics of the asset. The cost approach is based on determining the value of an asset based on its cost to restore or replace it. The method is used in valuing real estate, equipment and other assets using replacement cost estimates that take into account depreciation and obsolescence.