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IVS Exposure Draft for Consultation 2023

IVS Exposure Draft for Consultation (2023)

The IVSC is pleased to announce the launch of a 3-month public consultation on the proposed changes to International Valuation Standards (IVS).

The consultation, commencing on 28 April 2023, invites input from a diverse range of stakeholders, including industry professionals, regulators, investors, financial institutions, and other parties involved in the preparation, review, or reliance on valuations, to ensure comprehensive perspectives are considered in refining the IVS.

The consultation, which closes on Friday 28 July 2023, seeks feedback aimed at enhancing the clarity, usefulness, and overall effectiveness of the IVS in promoting consistency and confidence in global valuations.


The proposed changes have been developed by the IVSC’s Standards Review Board and Technical Boards, which consist of leading valuation experts from around the world, working together to enhance the standards. These updates take into account various factors, such as ongoing changes in global markets and valuation practices, increasing use of technology and data sources, growing demand for clarity in valuation processes, and the need to address new types of assets and liabilities, including environmental, social, and governance (ESG) factors.

During the consultation period, interested parties can submit comments through the IVSC’s online consultation platform at the bottom of this page, or via email to IVSC Technical Director, Alexander Aronsohn ([email protected]). The IVSC will also host a series of webinars in May 2023 to discuss the proposed changes.

Following the consultation, the next edition of the IVS is expected to be published in January 2024, with an effective date of July 2024.

Consultation Documents

Details of the proposed changes to IVS can be found in the following documents:

International Valuation Standards (IVS) Exposure Draft for Consultation (2023)


Exposure Draft Summary and Consultation Questions


Consultation closes on Friday 28 July 2023.

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