FEATURES OF WORLD AND UZBEKISTAN PRACTICES OF ASSESSING THE VALUE OF SMALL BUSINESSES

Abstract

This article compares the global experience and Uzbekistan's practice of small business valuation. It analyzes the advantages and limitations of the income, market, and cost approaches applied in determining the value of small business assets. Worldwide methods such as DCF modeling, valuation multiples, and goodwill assessment are examined in the context of Uzbekistan's economic environment. Issues related to transparency of financial statements, market price formation, and asset revaluation in local enterprises are discussed based on real cases. The study concludes with practical recommendations for improving small business valuation in Uzbekistan.