摘要：Today Russia’s economy is going through just another financial crisis, which was triggered by the imposition of sanctions.The sanctions were imposed against Russia because of its position on the “Ukrainian issue”.Economic instability has an impact on many areas of activity, including the valuation one.As a rule, during the crisis, the accuracy of estimation reports is greatly reduced.In this regard, the study of possible ways of improving the accuracy of business valuation is relevant. The main purpose of the article is to identify the possible ways of improving the accuracy of companies’ valuation in the conditions of economic instability. Results.The authorsidentify and describe the practical methods for determining the amendments for discount factor in the income approach.The expediency of applying each of the three classical approaches during the crisis is substantiated. Conclusions.During the period of economic instability it is necessary to improve the classical approaches to business valuation.This can be done through the introduction of various amendments.Obtaining the high-quality initial information by appraisers can contribute to improving the accuracy of valuation reports. The authors work out a number of recommendations to account for the influence of macroeconomic indicators in the valuation during the crisis by introducing amendments to the coefficient of discounting.
关键词：кризис; санкции; оценка стоимости; методы оценки стоимости; финансовый рынок; финансовый кризис; капитализация; коэффициент дисконтирования.
