CURRENT PROBLEMS FORENSIC EXAMINATION TO DETERMINE THE VALUE OF SECURITIES

Abstract

Modern needs in the use of special knowledge in litigation make appropriate adjustments to the classification of forensic examinations. Issues of assessing the market value of certain securities of objects are regularly submitted to forensic examinations. Today, the place of such examinations in the modern classification of forensic examinations is not clearly defined. Such expert studies are most often conducted by appraisers, who usually do not have practical expert skills and understanding of the specifics of forensic science. Also, insufficient competence of the appraiser may be the cause of expert errors in the performance of forensic examinations. The results of such examinations are often not drawn up in the form of an expert opinion, but in the form of an evaluation report. That is, in form and content, the conclusion does not meet the requirements of the theory of forensic science, does not contain a description of the study, but only answers to questions. It was proved that based on the results of training and acquired competencies in higher education, the solution of securities values can be solved by specialists who received a diploma in «Entrepreneurship, Trade and Exchange Activities» (formerly «Commodity») within the judicial -Commodity examination by forensic experts certified in specialization 12.1 «Determination of the cost of machinery, equipment, raw materials and consumer goods». When determining the value of securities during the forensic examination, forensic experts must first be guided by the National Standard №1 «General principles of valuation of property and property rights», and when assessing the value of shares by the National Standard №3 «Valuation of integral property complexes».