For trading enterprises in modern conditions of managing, an integral part of management activities is the application of different methods and concepts of assessment of objects of accounting and elements of financial statements, on the basis of what formed the flow of information required for management, determine the value of objects of accounting, which provides accounting for the appreciation, value, worth and price. The proposed meaning of "assessment" takes account of its dual significance both from the point of view of economic theory and theory of accounting as an element of the accounting method, whereby the value of expression value of the expected future benefits, which is the condition for the formation of useful information about them with the purpose of the analysis activities when making administrative decisions of its users. It is proved that assessment in the audit is closely linked with the rating in accounting because the criteria for validation of internal control systems and testing of elements of financial statements are based on cost indicators, based on accounting approaches. Approaches to the organization of the order and the application of evaluation methods for trade were developed, based on conventional valuation models – the baseline and alternative. Given the nature of these models, particularly the base model to the concept of historical cost and alternative concepts of fair value, the subjects for evaluation are internal and external professionals. Generalization, classification and analysis of the principles that shape the value of trade enterprises in different accounting models were made, which allowed them to distinguish the following classification features: principles that determine the quality of information, principles that shape the accounting procedure, principles that govern the valuation of accounting entities; principles that limit the valuation of accounting objects. The necessity to study the features of valuation of accounting objects at trade enterprises during their merger (merger, acquisition) as an object in accounting and which has points of intersection with other standards and systems of professional standards in the plane of the process of evaluation is proved. A methodological approach is proposed to evaluate accounting items grouped by financial statement elements that clearly identify the type of valuation for each of these items (including other comprehensive income) at the date of recognition and balance sheet date and unlike the existing ones, takes into account the possibility of assigning an estimate to such entities in the case of business combination operations and the transition of Ukrainian entities to IFRSs. The author's scientific and methodological approach to modeling the impact on the evaluation of such elements of financial statements as income and the resultant indicator of the financial result of enterprises, which combines its income and expenses (based on correlation analysis) was suggested. In order to comply with the requirements of IAS 28 and the regulation of testing for impairment of financial assets for trade enterprises, a draft accounting policy order has been proposed, which contains the main provisions governing the organization of impairment assessment, the form of the Financial Assets Impairment Testing Act and the methodological recommendations for determining the cost of reimbursing the non-financial asset and reflecting the results of testing for impairment of assets. In order to increase the level of information support for the purpose of operational management of inventory, a system of analytical accounts of partial and complete depreciation of goods is proposed. A scientific and methodological approach to the valuation of assets at fair value is proposed, it includes six steps: 1) determining the purpose of applying fair value, taking into account information needs of users; 2) identification of the specific asset or liability (unit of account) that is the object of valuation; 3) beneficial and efficient use of non-financial assets; 4) identifying the principal or favorable market at the same time as seeking and disclosing the necessary information; 5) selecting the most effective methods of measuring fair value; 6) accounting stage. To provide the necessary information on the state of e-commerce, an organizational and methodological approach to conducting an assessment in the audit of e-commerce operations was proposed, which consists of five stages, specifies the audit tasks, assessments and appropriate procedures and allows to check the correspondence of the current level of organization of the evaluation and e-commerce regulatory requirements, identify vulnerabilities and potential risks associated with the assessment and accounting of such transactions.
