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IVS Additional Technical Revisions Exposure Draft (2021)

IVS Additional Technical Revisions Exposure Draft (2021)

Further to the publication of IVS (effective 31 January 2020) the Standards Review Board, together with the Business Valuation Board, Financial Instruments Board and the Tangible Assets Board, have decided to publish targeted revisions to IVS based on feedback received since that publication and valuation standards harmonisation discussions held with the Appraisal Foundation and the Appraisal Institute of Canada during 2020 and consequential amendments in light of expected revisions to Financial Instruments standards.

The IVSC is planning to publish revisions as needed based on market feedback. The consultation process for IVS (effective 31 January 2020) Additional Technical Revisions is now open. Accordingly, the Standards Review Board encourages participation within the three-month consultation period ending 30 April 2021 from all individuals and organisations. The IVSC is committed to a fully open and collaborative consultation process. All comments received as part of the consultation process will consequently be published on the IVSC website.

The IVSC intends to consider all feedback as part of its ongoing review of the standards. A basis of conclusions will be published in response to this consultation, with any resulting changes to the standards being issued in an update to IVS in June 2021. These changes would become effective after six months, from January 2022.

We look forward to your participation in the IVS Additional Technical Revisions 2021 Exposure Draft and incorporating the views and recommendations from practitioners, valuation professional organisations, academics, corporations and regulators, among others.



The IVSC invites feedback on all matters in this Additional Technical Revisions 2021 Consultation by 30 April 2021. Please email comments to: [email protected] 

Click here to complete the online feedback form.

Additional Technical Revisions 2021 Exposure Draft


Additional Technical Revisions 2021 Feedback Form


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