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Non-Financial Liabilities – IVS 220 Exposure Draft

Non-Financial Liabilities - IVS 220 Exposure Draft

The valuation of non-financial liabilities project resulted from feedback received during the agenda consultation process conducted by the IVSC in 2017 and 2018. The project has been led by the Business Valuation Board, with support from the Standards Review Board, Tangible Asset Board and Financial Instruments Board. As outlined in this Exposure Draft, the Business Valuation Board led a robust standard setting process that entailed research, market engagement, and this Exposure Draft and resulting consultation process.

This Exposure Draft not only provides the draft standard (IVS 220), but also outlines additional insights on the process, information considered, and ultimate rationale for preliminary conclusions reached by the Boards.

Depending on feedback received as part of this consultation process, the IVSC Boards would propose issuing a final Standard for IVS 220 in mid 2019, with an effective date no earlier than the 1st of January 2020. As with the entirety of IVS 2017, due to ever changing market conditions, the IVSC will continue to monitor the applicability of IVS 220 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 01 April 2019 by emailing comments to: [email protected]

Reference: IVSC Non-Financial Liabilities Exposure Draft

Non-Financial Liabilities - IVS 220 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
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