02/03/21

Perspectives Paper: ESG and Business Valuation

Environmental, Social, and Governance (ESG) factors have become...

18/02/21

IBOR Reform: A Valuation Guide

IBOR (interbank offer rates for e.g. LIBOR) cessation requires the...

20/01/21

Challenges to Market Value

How does the valuer quantify Market Value with a lack of market...

14/12/20

Opportunities for Enhancing the Goodwill Impairment Framework

In this paper, the third and final part in the series, we offer...

24/11/20

How do you Define and Estimate Social Value?

The concept of ‘Social Value’ is an area of growing government,...

16/09/19

Information Value of the Current Impairment Test: Leading or Lagging Indicator?

In this, the second of three articles, the IVSC explores the...

22/05/19

Is Goodwill a Wasting Asset?

The IVSC has received a number of questions recently from...