Fair valuation of the objects of market value of the enterprise

The subject of the study is a fair assessment of the assets of the enterprise.
The purpose of the study is to determine the valuation of the enterprise's assets at fair value.
Research methods. The dialectical method of scientific cognition, the method of analysis and
synthesis, the comparative method, the method of generalization of data are used in the work.
Results of work. The paper considers the system of risks that arise in accounting when assessing the
economic potential and market value of the enterprise. The risks of using accounting indicators have been
identified. The definition of «fair value of objects» that form the value of the enterprise is given. The problems
of fair valuation of assets, which determine the reliability of the value of the enterprise are directed.
Conclusions. Summarizing the approaches to estimating the market value of the enterprise, it is
established that it as a current indicator consists of net assets, usefulness of objects in off–balance
sheet accounts and business reputation, which tend to change in dynamics according to the creation of
value added components. Both a fair assessment of assets in relation to their material form, a certain
role in economic activity and possible economic potential, and external and internal environmental
factors are influenced on the market and added value of the enterprise.