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IVS 2017 Additional Technical Revisions Exposure Draft

IVS 2017 Additional Technical Revisions Exposure Draft

Further to the publication of IVS Proposed Revisions the Standards Review Board together with the Business Valuation Board and the Tangible Assets Board have decided to publish targeted revisions to IVS 2017 based on feedback received during the IVS consultation process conducted in 2018 and valuation standards harmonisation discussions held with CUSPAP and USAP in August 2018.

The IVSC is planning to publish revisions as needed based on market feedback. The consultation process for the IVS Additional Technical Revisions is now open. Accordingly, the Standards Review Board encourages participation within the three month consultation period ending the 29th of June 2019 from all individuals and organisations. The IVSC is committed to a fully open and collaborative consultation process. Thus, all comments received as part of the consultation process will be published on the IVSC website.

Depending on feedback received as part of this consultation process, the IVSC Boards would propose issuing the final IVS Additional Technical Revisions in mid-2019, with an effective date no earlier than the 1st of January 2020. As with the entirety of IVS, due to ever changing market conditions, the IVSC will continue to monitor the applicability of these technical revisions during and after the issuance of the final Standard.

We thank those who participated in the consultation process and look forward to your participation in the future standard setting activities of the IVSC.



The IVSC invites feedback on all matters in this Exposure Draft.  We request comments by 29 June 2019 by emailing comments to: [email protected]

Reference: IVSC Additional Technical Revisions Exposure Draft

IVS Additional Technical Revisions Exposure Draft


IVS Basis of Conclusions (reflecting changes incorporated in IVS - effective January 2020)

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There are more than 200 member organisations
of the IVSC, operating in 137 countries worldwide. Join them.

Become part of a global network working to enhance valuation standards and professionalism.