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New edition of the International Valuation Standards (IVS) published

IVSC

The IVS Glossary provides the following definitions for must and should: 10.19 In many instances it may be required to follow more than one Asset Standards. How will I know which aspects of the standards are ‘required’ verses ‘advised’? Must: Actions or procedures that are mandatory. Why should I instruct my valuer to use the IVS?

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IVSC Statement Regarding Prudential Value for Real Estate

IVSC

At this point in time, valuation stakeholders should note that there is no agreed interpretation of the definition, nor an agreed implementation methodology for Prudential Value.

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Invisible, yet Invaluable: Valuing Intangibles in the Birkenstock IPO!

Musings on Markets

The Value of Intangible Assets Accounting has historically done a poor job dealing with intangible assets, and as the economy has transitioned away from a manufacturing-dominated twentieth century to the technology and services focused economy of the twenty first century, that failure has become more apparent.

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The Importance of (and challenges with) Valuing Intangibles

IVSC

During the panel discussion, I proposed splitting intangibles into two categories: intangible intangibles (which are not a distinct component of invested capital) and tangible intangibles (which are a distinct component of invested capital). Watch the IVSC’s webinar on Valuation and Intangible Assets.

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IVS Accepted by the Australian Taxation Office (ATO)

IVSC

The date the valuer inspected the asset being valued (if applicable). The definition of value. The valuation assessment date; for example, a retrospective valuation assessment as at 1 July 2000. Valuation approaches and methodologies chosen, including reasons for selection and any available cross-checks.

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Integrating ESG Metrics in Business Valuation for Sustainability Premiums

RNC

Definition of ESG Metrics ESG metrics refer to quantifiable indicators that measure a company’s performance in Environmental, Social, and Governance areas—beyond just financial returns. What Are ESG Metrics?

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IVSC Perspectives Paper – ESG and Real Asset Valuation

IVSC

While these papers provide valuable guidance, they do not replace the IVS, which remains the definitive framework for valuation professionals. These papers aim to engage the global valuation community, offering insights and fostering discussions on how the International Valuation Standards (IVS) can be applied in various contexts.