The article presents multiplicity of aspects and complexity of the notion of enterprises valuation and factors that may distort identification of a fair value. On the basis of a real situation (case study), there was an attempt undertaken within the scope of mixed methods - to verify the hypothesis on existence of factorsthat enable application of wide subjectivist in estimation of property value. There is a presentation of causes for the contemporary thrust crisis to methodology of enterprises valuation, and a necessity to improve the valuation standard is emphasized
 Nowa Nota Interpretacyjna Nr 5 – Ogólne Zasady Wyceny Przedsiębiorstw, http://pfsrm.pl/NI_5.pdf (10.09.2016).
1st INTERNATIONAL SCIENTIFIC CONFERENCE, dilemmas of scientific research in various fields of science: natural sciences, science and technology, economic and social sciences, humanistic sciences, 10th October, 2016, Cracow, Poland