The article presents multiplicity of aspects and complexity of the notion of enterprises valuation and factors that may distort identification of a fair value. On the basis of a real situation (case study), there was an attempt undertaken within the scope of mixed methods – to verify the hypothesis on existence of factors that enable application of wide subjectivist in estimation of property value. There is a presentation of causes for the contemporary thrust crisis to methodology of enterprises valuation, and a necessity to improve the valuation standard is emphasized.
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