Risk accounting in Russian business valuation in times of sanctions

Abstract

The West approved a number of packages of sanctions against Russian legal entities and individuals, which noticeably affected many sectors of the Russian economy and business of Russian entrepreneurs. In support of the USA, the countries of the European Union and other states unfriendly towards Russia have drawn up their sanctions programs. Thus, the following question is especially acute for the founders of various companies: “What risks should be taken into account in business valuation in today’s crisis caused by the current geopolitical situation and a number of sanctions?” The relevance of the chosen topic is due to the presence of demand for business valuation, which is growing exponentially in modern realities. Due to these factors, Russian entrepreneurs and their businesses found themselves under enormous pressure from the risks that have arisen, which will remain relevant in the coming years.