Selected questions of valuation theory and corporate finance.

      Аннотация: Yuriy Kozyr is Doctor of Economics, First Vice President of the Russian Society of Appraisers, Professor of the Moscow Institute of Physics and Technology, Leading Officer of the Central Economics and Mathematics Institute, Director of the Appraisal Company Kopart (www.kopart.ru). The author of the books "The Value of the Company: evaluation and management decisions", "Elements of Business Valuation." His works are published in the Journal of Finance and Investment Analysis, the International Journal of Finance and Accounting, the Journal of Applied Sciences, and in the Review of Public Administration and Management.

Ключевые слова: business valuation, interest rate algebra, investment value of liquidity, impact of additional issue of shares on the value of the invested and stock capital, determining the final value of the business value in the presence of several estimates obtained using different valuation approaches, modified model of discounting dividends, methodology for evaluating preferred shares, valuation of premiums and discounts in equity interest