International Valuation Standards
Our members will have access to the most recent softcopy version of the International Valuation Standards for reference purposes which is for member personal, non-commercial use. Hardcopies are available to order from the IVSC Book shop.
Terms of use
Members should note terms of use of the IVS . Should a member wish to translate or reproduce IVS in any format, or use it in training you will need to enter into a separate agreement with the IVSC.
The provision of the softcopy of IVS is subject to the following terms and conditions:
- The IVSC, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.
- No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system. The material may not be used to create a commercial product, either by reproducing it or elements of it in any material distributed for commercial gain or through use in conferences, seminars or other events without the prior written consent of the IVSC. The IVSC reserves the right to charge a fee for such use.
- IVS remain at all times the property of the International Valuation Standards Council (IVSC) Copyright © International Valuation Standards Council (IVSC).
We refer all members using the standards to the IVSC policy for reproducing, or translating and reproducing publications issued
About the standards
IVS comprises five 'General Standards' and eight 'Asset-specific Standards'. The General Standards set requirements for the conduct of all valuation assignments including establishing the terms of a valuation engagement, bases of value, valuation approaches and methods, and reporting.
The Asset Standards include requirements related to specific types of asset valuation, including background information on the characteristics of each asset type that influence value and additional asset-specific requirements regarding common valuation approaches and methods used. The assets standards cover:
- Businesses and Business Interests (IVS 200)
- Intangible Assets (IVS 210)
- Non-Financial Instruments (IVS 220)
- Inventory (230)
- Plant and Equipment (IVS 300)
- Real Property Interests (IVS 400)
- Development Property (IVS 410)
- Financial Instruments (IVS 500)