DOI: https://doi.org/10.33994/kndise.2021.66.81

K. Mamikonyan

The purpose of the study is to develop recommendations for determining the market value of the company’s shares within the framework of financial and economic examination. The article reveals the main features of using a set of approaches for determining the market value of shares included in the cost method. The factors influencing the market value of shares are also given, which are mainly taken into account by an expert in the course of determining the market value of a company’s shares in the production of financial and economic examinations.

Key words: valuation of a share, market value, cost approach, net asset value method, liquidation value method, fair value, financial and economic examination.