Open AccessEVALUATION OF ENTERPRISES SHARES VALUES AT THE MODERN STAGE WHEN CARRYING OUT FORENSIC EXAMINATIONS
Author(s) -
R. B. Kaplin,
Олена Валеріївна Аніщенко
Publication year - 2017
Publication title -
teorìâ ta praktika sudovoï ekspertizi ì krimìnalìstiki
Language(s) - English
Resource type - Journals
eISSN - 2708-5171
pISSN - 1993-0917
DOI - 10.32353/khrife.2017.42
Subject(s) - christian ministry , certificate , business , value (mathematics) , forensic accounting , order (exchange) , actuarial science , investment (military) , economic justice , accounting , finance , operations management , law , computer science , audit , engineering , political science , algorithm , machine learning , politics
Share value as a security is a money equivalent of its definite investment qualities and management possibilities which depends on concrete goals and methods of evaluation. Determination of the market value of enterprise shares may be realized by estimation which is carried out by an estimator who has the corresponding qualification certificate of the State Property Fund, or by carrying out forensic examination which is fulfilled by forensic experts having corresponding qualification certificates of the Ministry of Justice of Ukraine and entered in the Register of certified forensic experts. After abolition of an expert speciality 16.1 «Estimation of integral property complexes, equities, securities» by the order the Ministry of Justice of Ukraine in June, 2016 the demand in expert researches on determination of the value of enterprises stocks has not disappeared, on the contrary, the quantity of appeals on performing such researches has increased. At the present time «The technique of comprehensive expert studies of determination of the enterprises shares value» in the co-authorship of experts-economists and experts on building and technical researches (to whom qualification of the forensic expert on speciality 16.1 was earlier conferred) is developed. This technique is registered in the Register of techniques on performing forensic examinations of the Ministry ofJustice of Ukraine. The complex of methodical approaches, methods and evaluation procedures serve as the methodical basis for stocks evaluation. All these demands from the expert of application during the research of considerable extent of special knowledge on the issue and circulation of such securities, as well as about the features of business accounting, taxation and the operations, realized with them. The particularity of researching of the operations with securities is the necessity of comprehensive consideration of the problems related with circulation that makes up the subject both forensic economic examination and forensic evaluative examination.