Improving methods of income, expenditure and comparative approaches to assessing the financial assets of commercial banks in the crisis

The article proposed methodology for assessing the value of assets of commercial banks as part of the income, expenditure and comparative methodological approaches. These techniques meet the criteria of the National Bank of Ukraine on the formation and use of banks Ukraine reserves for possible losses on active banking operations, as well as international and national standards of evaluation. During the study identified characteristics and the characteristics inherent in banking activities that affect the properties and characteristics of the assets of credit organizations, as well as of their market valuation. A formalized process massive revaluation of balance sheet and off-balance sheet assets taking into account: performance, wear and other differences.