IVS 2017, published in January 2017, is the latest version of International Valuation Standards.
All Members and Sponsors of IVSC are given complimentary access to IVS 2017 online.
If you don’t belong to any of our Members or Sponsors, you can access IVS 2017 by subscribing to IVSonline, our newly launched portal for the Standards.
Hard copies are available from our bookshop – click here to access.
IVS 2017 Basis for Conclusions
The Basis for Conclusions do not form part of IVS 2017, but have been drafted to provide the reader with the rationale behind certain changes made within IVS 2017. This document provides bases for conclusions for certain changes made from IVS 2013 as well as changes made as a result of the responses received as part of the IVS 2017 consultation process.
The Basis for Conclusions document provides important insights into the standard-setting process and historical context for these standards, which may be considered in the interpretation of these standards and in future standard-setting activities.
Amends to the International Valuation Standards
The Standards Review Board will, through ongoing consultation, amend and approve International Valuation Standards. It will ensure that IVS add value and can be implemented by valuation professional organisations.
The Standards Review Board has focused subject matter expertise boards beneath it, which are the Tangible Assets Standards Board (covering real estate, plant and machinery and personal property) and the Business Valuation Standards Board.
The IVSC has a policy to continually consider how existing standards or other pronouncements may be improved and welcomes suggestions for new projects from valuation providers and users.
All projects are evaluated and progressed in accordance with the procedures set out in the IVSC Due Process.
For any questions on the IVSC's projects, please contact us.