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In article problems of ambiguity of the choice of the key economic indicators characterizing efficiency of functioning of social and economic systems are considered. Ambiguity problems in comparison of a financial condition of the enterprises because of differences in accounting policies and professional judgments of accountants are considered. It is specified problems of application of estimates at fair value because of ambiguity of its objective calculation that can lead to deterioration ofdoi:10.26794/2408-9303-2019-6-5-36-45 fatcat:4wgbqdouajhwzn4opr37wfiaaa