TY - JOUR AU - Yuri Pozdnyakov AU - Igor Bratishko PY - 2022/08/14 Y2 - 2024/03/28 TI - Challenging issues of performing forensic economic examinations of reports on independent expert valuation of asset value JF - Theory and Practice of Forensic Science and Criminalistics JA - TPFSC VL - 26 IS - 1 SE - Articles DO - UR - https://khrife-journal.org/index.php/journal/article/view/514 AB - The article is dedicated to methodological principles of conducting forensic economic examinations of reports on economic measurements that are performed through methods of assets independent valuation. The Article Purpose is to stress challenging issues arising while forensic economic examinations to identify indicators of assets value obtained as a result of economic measurements through methods of assets independent valuation. The problematic issues of substantiation of the method of quantitative measurement of the degree of uncertainty concerning valuation results based on the probabilistic metrological approach that is rooted in application of the interval form of valuation results presentation are outlined. A comparative analysis of the requirements of national and international valuation standards for description of valuation results uncertainty is carried out. It has been demonstrated that when applying comparative and income approaches, indicators of uncertainty for requested confidence levels in the form of numerical values of the confidence interval limits can be established on the grounds of statistical processing of multiple data of market information series (in particular, adjusted single indicators of offers for sale or rental rate of such property). Peculiarities are presented and conditions of correctness for performing these economic measurements are formulated. ER -