Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses

Cost indicators have been instrumental in highlighting the damage, in the qualification of crimes (large or especially large) and imposing punishment, as well as in conflict resolution between economic entities. The aim of the research is to identify the problems and conduct forensic examinations to determine the cost indicators and to formulate recommendations for improving this process. The research used such methods as content analysis of sources, normative and legal regulation, economic and mathematical methods, and analysis. Existing differences in individual concepts and types of values require uniformity in the justice system regarding their use. The authors recommend to adopt a list of issues and clarifications (explanations) to the issues in the determination of values on the basis of which the court will determine the amount of damage. The practice of forensic expert activity (at the legislative level, approved by norm) before the appointment of a forensic examination (in terms of determining the list of issues submitted for expert examination) was suggested, another proposal include implementation seminars with the participation of an expert (expert candidate) and detail of the cost indicators. Alternatively, this type of value can be represented as the term “market value with the restriction of free circulation”. It was concluded that there is a need to develop unification and develop uniform principles for determining the cost of financial indicators in legal proceedings to determine the amount of losses.

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