VALUATION OF NON-PUBLIC COMPANIES
Subject/Topic The subject of the study is the question of formation and valuation of market value of companies. Problems of valuation of public companies are widely represented in Russian and foreign practice, while the valuation of non-public companies remains very unexplored issue, with no clear solutions. Goals/Objectives The purpose of the study was to identify the most acceptable, informative and accurate methods of valuation of the companies, in particular, non-public companies. To achieve this goal in the work were set and solved the following tasks: set out the main differences in approach and availability of information sources of decision-making in the evaluation of public and non-public companies; analyzed evaluation methods and possible ways of their practical application; presented the key indicators, and factors determining them, factors and multipliers, the values of which contribute to the expansion of information aimed at attraction of potential investors; analyzed the possibilities of on-line exchanges and business platforms; demonstrated the valuation of non-public companies using elements of the comparative method. Methodology In the study were used the following methods: dialectical, systemic, comparative analysis, economic-statistical. Conclusion and Relevance To attract investors, private companies themselves should be interested in the information about the real value of the company, as the methods of assessment available to external users of information are of a relative nature.