Abstract:

At the moment there is no single approach to obtain a reliable and reasonable market value of receivables evaluation, despite the presence of a sufficiently large number of techniques. The problem is connected with the fact that to justify the discount there is practically no objective, statistically confirmed data on financial and economic indicators of debtor. Thus, the causal relationship between the market value of the object of evaluation and the influencing factors is lost. The essence of the proposed method is to build an econometric model, which can be used to assess the impact of key factors on the discount for the subsequent sale of receivables. The use of the obtained model makes it possible to calculate the market value of receivables more reasonably within the framework of a comparative approach, using a discount based on open market information.