USE OF ELECTRONIC SITES FOR SALES OF ASSESSMENT OF MAIN MEANS FOR FAIR VALUE

Abstract

The article is devoted to the systematization of business operations for each stage of the life cycle of main means, the documentation of which takes place according to the  fair value. It is also shows the Identifying the advantages and disadvantages of each from the existing valuation approaches at fair value. The author has chosen the most appropriate approach for this study. The article touches the problems of consideration of the functioning of electronic platforms in Ukraine, classification of assets for their moral and physical condition, preparation of an algorithm for estimating fair value on electronic platforms. The advantages of the new valuation instrument at fair value are determined on the basis of information received from electronic platforms and the central database of the "transparent" system.