Standards of Valuation Activities: Foreign Experience

The article deals with foreign standards of valuation: international valuation standards, European valuation standards, as well as American, British and Japanese. Three models of valuation activities regulation are presented: public model, social and cooperative model (state and public control). Advantages and disadvantages of international valuation standards are formulated. At the same time, the content, composition and structure of international valuation standards can be useful for creating Russian evaluation standards and for developing the system of uniform valuation standards of the Eurasian Economic Union countries.