Knowledge of the basic methods of assessing the value of an innovative business and the ability to use them are necessary today for every manager who makes decisions about investments, development and expansion of a business. Estimating the value of an innovative business has a number of fundamental features and requires special approaches, since the use of traditional comparative estimates is difficult due to the lack of analogues. The textbook will allow you to gain an understanding of the regulatory and technical regulation of valuation activities, approaches and methods of evaluation, and the features of the evaluation of innovative projects.