THE CONCEPT AND EVALUATION OF COMPREHENSIVE PROPERTY COMPLEXES

The assessment of integral property complexes is a significant methodological technique in accounting. With its help the value measurement and generalization of the financial and economic activity of the enterprise is carried out. The purpose of the article is to define the concept of integral property complexes and their assessment. The task was to determine what refers to integral property complexes in practical activity and to determine the advantages and disadvantages of applying approaches to the assessment of integral property complexes. Integrated property complexes are enterprises, as well as their structural subdivisions (shops, factories, districts, etc.), which can be separated in the established order into independent objects with subsequent preparation of the appropriate balance sheet and can be registered as independent entities of economic activity. Practically, integral property complexes include: the main assets of the enterprise capable of producing the final product (land, facilities, buildings, equipment, low-value non-current assets); real business with the inclusion of receivables and payables, but without existing obligations, current assets. The advantages and disadvantages of approaches to the assessment of integral property complexes are determined. It is concluded, that regardless of which approach is chosen as the main one, the result should be the same. In practice, this is hardly possible. The market is far from perfect models, the competition is imperfect, and the number of indicators at the base of the formulas is too large. Therefore, different approaches are likely to show different results. You need to choose the one, that best suits the parameters of a particular enterprise. In addition, the option model is widely used, it assumes, that the value of the enterprise can be a variable that directly depends on external factors.