Approaches to Assessing the Value of Companies: A Review of the Russian Consumer Market

The article analyzes the existing certain differences in the interpretation of the concepts of “merger” and “acquisition” in foreign theory and practice and in Russian legislation. The methods of company valuation during mergers and acquisitions are investigated, their advantages and disadvantages are given. An assessment is made of the value of companies in three mergers and acquisitions with the participation of the largest Russian companies in the consumer sector. The result is a structured tabular presentation of the valuation of companies by different methods and an analytical conclusion on relative deviations from actual cost.