Analysis of methods for assessment of assets, liabilities and capital reorganization of companies

Abstract

The interpretation of the term "evaluation" by domestic and foreign scholars considered and comparative characteristics of this concept is given in the article. Actually the author’s  definition of the concept is proposed. It can be applied both in terms of sustainable operations and reorganization. It has been justified the need for revaluation of assets, liabilities and equity during the reorganization . The main objects of evaluation in the process of enterprise restructuring reviewed and summarized, including  individual assets, debts and property set . Methods of valuation of assets and liabilities that are proposed and denoted by normative acts of the asset valuation methods and liabilities. The applicability of certain methods in the evaluation of assets and liabilities in the process of restructuring companies is studied.