APPLICATION OF THE NET ASSET METHOD FOR BUSINESS VALUATION IN MODERN CONDITIONS

Griban Mikhail Kirillovich

The article is devoted to the application of the net asset method for business valuation in modern conditions. The reasons why the net assets method is becoming more in demand are considered, the essence of the net assets method is analyzed, the influence of modern market conditions on the use of the net assets method is revealed. The main purpose of the work is to confirm the thesis that the method of net assets after the events of 2022 has become more relevant and effective for accurate and reliable business assessment. To achieve the goal of the work, the following tasks were set and completed: the consequences of the transformation of the economy in 2022 were studied, the stages of conducting a business assessment using the net assets method were analyzed. Methods of comparison, deduction, economic analysis and graphical interpretation of the data obtained were used. The main conclusion is made: the thesis is correct.

Keywords:net asset method, cost approach, business valuation, evaluation activities.