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Standards

What are International Valuation Standards

International standards for international markets

International Valuation Standards (IVS) serve as the key guide for valuation professionals globally to underpin consistency, transparency and confidence in valuations.

IVS are central to the IVSC’s mission to raise standards of international valuation practice as a core part of the financial system for the benefit of capital markets and the public interest.

What do IVS cover?

IVS is comprised of five ‘General Standards’ and eight ‘Asset-specific Standards’.

The General Standards set requirements for the conduct of all valuation assignments, including establishing the terms of a valuation engagement, bases of value, valuation approaches and methods, and reporting.

The Asset Standards include requirements related to specific types of asset valuation, including background information on the characteristics of each asset type that influence value, and additional asset-specific requirements regarding common valuation approaches and methods used.

Click here for more detail on what the General Standards cover

IVS Framework
IVS 101 Scope of Work
IVS 102 Investigations and Compliance
IVS 103 Reporting
IVS 104 Bases of Value
IVS 105 Valuation Approaches and Methods

Click here for more detail on what the Asset Standards cover

IVS 200 Businesses and Business Interests
IVS 210 Intangible Assets
IVS 220 Non-Financial Instruments
IVS 230 Inventory
IVS 300 Plant and Equipment
IVS 400 Real Property Interests
IVS 410 Development Property
IVS 500 Financial Instruments

How are IVS created?

Every three years, the IVSC independent technical boards issue an Agenda Consultation. The feedback to this consultation helps to define the work programmes of the IVSC technical boards and ultimately, the evolution of IVS.

The IVSC Agenda Consultation is an integral part of the open and transparent standard-setting process. Feedback is welcomed from organisations and individuals throughout the world.

Latest consultations on IVS

IVSonline

You can access the latest IVS as well as archived editions of the standards and further, supporting information, through IVSonline.

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If you prefer a hard copy of our standards or other publications please visit our bookstore.

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Comments from valuation leaders...

There are more than 170 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.

There are more than 170 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.