Yuri Kozyr

The purpose of this paper is to refl ect the author’s view on ideology of receiving fi nal assessments in the evaluation of shares in the company based on the results of applying different valuation approaches. In contrast to the widespread practice of the evaluation results obtained by the application of various valuation approaches by weighing. It is proposed to establish the upper and lower bounds of object’s value. The presence of these boundaries is due to the logic of rational behavior of economic (business) entities, as well as the provisions of the current edition of the international valuation standards. The further mechanism of the fi nal valuations of shares in companies is similar to the traditional approach. The author’s propositions allow to get a more informed assessment of the total value of shares in companies.