The book by the famous finance specialist Elena Chirkova is dedicated to one of the least studied aspects of corporate finance - the applicability and correct use of the comparative method in valuation. The author not only helps a financial analyst understand the theoretical principles of comparative valuation and the nuances of using certain comparative ratios, but also reveals the specifics of working with companies operating in emerging markets and primarily in Russia. The book is written on extensive practical material and contains examples from personal author's experience. It is the first special textbook entirely devoted to comparative assessment, and has no analogues both in Russia and in the world. 4th edition, corrected and expanded.