PERSPECTIVES ON MODERN BUSINESS VALUATION

Abstract

This article will discuss modern business assessment approaches, problems in their application and prospects. As a key trend, the globalization process, digitalization and outsourcing factors are indicated. Specifically, it analyzes how these factors directly and indirectly affect business management and its accounting today. It also looks at new directions and uncertainty in the international financial markets that will determine the production and investment decision-making in the business world in the future. While discussing modern business valuation some traditional models of economics and fundamental financial analysis are referred as a theoretical basis. Based on these models and modern outcomes there are made approach to summarize existing results and make conclusion.