Abstract
<jats:p>The monograph analyzes the impact of sanctions and restrictions on the assessment of business value as a tool for sustainable development in new conditions. A special place is given to the theory and practice of sanctioned systemic changes in the economy and their impact on business valuation. The components of the business value assessment are considered in detail, taking into account the influence of new factors. Practical recommendations on estimating the value of public companies based on methods of econometric modeling, statistics and machine learning are offered. In the context of the changes taking place in the economy under the influence of geopolitical factors and the realities of the global economy, the need for harmonization of the assessment standards of Russia and the countries of the Eurasian Economic Union is substantiated. It can be useful in the practical work of appraisers, financial consultants, investment analysts, as well as anyone who is interested in the problems of assessing the value of a business in modern business conditions.</jats:p>