PROBLEMS OF APPLYING APPROACHES TO ASSESSING THE MARKET VALUE OF RECEIVABLES IN MODERN CONDITIONS

In the article, the author considers the concept of assessing the market value of receivables. It was revealed that despite the fact that scientific works in the field of estimating the value of receivables are currently being published, but there is a clear understanding of what the valuation of receivables is, what approaches and methods for estimating the value of receivables should be used in the presence of one or another quantitative and qualitative information does not exist. It is described for what purposes and intended use the assessment of the market value of receivables by business entities (organization, creditor, bankruptcy trustee, founder, manager) can be carried out. The author identified methods for assessing the market value of receivables that currently exist, it was also found that not all methods can be used for assessment at the moment (some legal acts are not valid, other methods were developed on the basis of a different methodological approach and do not adapted to the present time). The block of normative legal acts, which must be applied when assessing the market value of receivables (FZ, FSO, SRO Rule), is considered. The applicability of costly, comparative and income approaches to assessing the value of receivables in modern conditions is analyzed. The application of the income approach to assessing the market value of receivables is justified, based on the assessment of the value of the nominal amount of receivables and the interest rate, which takes into account the many risks inherent in the return of receivables. The problems associated with the assessment of the market value of receivables (lack of a special standard for the assessment of receivables, the lack of a clear understanding of the applicability of approaches and methods of assessment, the lack of a comprehensive accounting of factors affecting the cost of receivables, limited information for estimating the value of receivables) are identified, and also considered measures to address these problems. The purpose of the author's scientific research: to study the concept of estimating the value of receivables and the applicability of approaches to estimating the value of receivables in modern conditions. To substantiate the author's scientific results on a given topic, scientific and applied works of both foreign authors and domestic scientists and practitioners in the field of assessing the market value of receivables were used. The research methods are such classical methods as: grouping, comparison, analysis and synthesis.

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