Determination of the market value for goods in the process of forensic commodity expertise

Abstract

The article deals with the important issue of determining the market value of goods in forensic commodity expertise. This process is crucial for ensuring the objectivity of court decisions in commercial and civil disputes. The study focuses on the development of methodological approaches that allow obtaining accurate valuation results despite economic instability and unpredictable market changes.

The emphasis is placed on the need to create unified valuation methodologies that include comparative, cost and income methods. The combination of these approaches increases the objectivity and reliability of expert opinions, especially when the use of one method is limited by the specifics of the product or the lack of comparative data. In an unstable economic situation and under the influence of external factors, such as military operations, the unification of valuation approaches and the integration of modern digital technologies are becoming particularly relevant. This allows not only to increase objectivity, but also to automate the process of analysing market data, which helps speed up expert procedures.

The article highlights the problems that arise when performing examinations in the absence of access to goods, for example, due to their destruction or presence in the occupied territories. In such cases, retrospective valuation methods are used, which take into account the economic situation at a certain date in the past. It is also noted that the integration of international experience will help to improve the efficiency of forensic commodity expertise in Ukraine and ensure that expert activity complies with international standards.

Finally, the study provides proposals for improving the regulatory framework for expert activity and introducing innovative technologies, which allows solving current problems of market valuation under martial law.