Skip to main content

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?

The IVS are comprised of seven ‘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.

An IVS-compliant valuation must follow both the General and Asset standards.

What do IVS cover?

How are IVS created?

The IVSC’s independent technical boards issue an Agenda Consultation on a three-year cycle. The feedback to this consultation helps to define the work programmes of the IVSC’s technical boards and, ultimately, the evolution of the 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 IVSOur standards-setting process

IVSonline

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

Find out more

Purchase a hard copy

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

Purchase a hard copy

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 200 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.