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IVS 2007 | eNews | Papers & Presentations | Discussion Papers | Exposure Drafts

INTERNATIONAL VALUATION STANDARDS 2007

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IVSC NEWSLETTERS & E-NEWS (all in PDF)

January 2008

Issue 20

November 2007

Issue 19

August 2007

Issue 16; Issue 17; Issue 18 (Issues #17 & #18 also available in Spanish)

July 2007

Issue 15 (also available in Spanish)

April 2007

Issue 14 (also available in Spanish)

March 2007

Issue 11; Issue 12; Issue 13 (Issues #11 & #13 also available in Spanish)

January 2007

Issue 9; Issue 10

November 2006

E-News: Issue 8

October 2006

E-News: Issue 7

September 2006

E-News: Issue 6

June 2006

E-News: Issue 5

April 2006

E-News: Issue 4

January 2006

E-News: Issue 3


PAPERS, SPEECHES & PRESENTATIONS

WHITE PAPERS:
White Papers are issued by the IVSC to provide broad interpretations, highlight specific disclosures and commentary about current or special issues, and issues that may be in flux. They may also act an interim measure prior to issuance of a valuation application or guidance note by IVSC. White Papers are not subject to a formal exposure process. However the IVSC welcomes comments on any aspect of a published White Paper, in particular whether there is a need to develop the paper into more formal guidance.
The Valuation of Real Estate Serving as Collateral for Securitised Instruments, IVSC White Paper, June 2006

TECHNICAL PAPERS:
Technical papers issued by the IVSC address specialised topics outside the purview of the International Valuation Standards and do not form part of those Standards. They are based on study of the best practices and most effective methods for dealing with the issues being addressed. Compliance with the procedures discussed in the technical paper is not considered mandatory.
Mass Appraisal For Property Taxation, IVSC Technical Paper, March 2005

RESEARCH & INFORMATION PAPERS:
Toward promoting awareness of ongoing developments in the valuation profession, IVSC publishes research and information papers so as to disseminate the results of recent research on valuation issues. The findings and conclusions expressed in these papers are those of the authors of the papers and do not necessarily reflect the viewpoint of the IVSC, its member associations, or delegates. The authors of the papers are identified and should be cited in any reference thereto.
Implementation of Basel II in the EU (CRD)/ Property Valuation” by Raymond Trotz, October 2006
Basel II – Implications for Property Valuers” by Raymond Trotz, July 2006
Valuation Accuracy in Real Estate Indices: The Case of the ROZ/IPD Netherlands Property Index Compared to the IPD UK Index and the NCREIF USA Index” by Aart Hordijk, March 2005

PAPERS on IVS- and IVSC-RELATED TOPICS:
Issued by IVSC on topics of interest
Valuation Under International Financial Reporting Standards” issued by the IVSC, 26 March 2007
Property Valuations for Company Balance Sheets, Following the Adoption of IFRS” by Elvin Fernandez, presented at 56th FIABCI World Real Estate Congress, Athens, Greece, 30 May– 4 June 2005.
Key to Success: a Profession Speaking with a United Voice” by Joe Vella, from Canadian Appraiser, Vol 49:1 (2005), pp. 30-33

PRESENTATIONS:
Valuation Standards: Are We Doing It Right?” Presentation and paper by Chris Thorne, FRICS, FCIArb, Vice Chairman, IVSC Standards Board at the 5th International Conference on the Valuation of Plant, Machinery and Equipment; London, UK, 1-3 October 2007
Resource Codification, Valuation Standards, and Sustainable Development.” Presentation by Trevor R. Ellis, leader IVSC, Extractive Industries Task Force to meeting of UNECE’s Ad Hoc Group of Experts on Harmonization of Reserves and Resources Terminology; Geneva, Switzerland, 9-11 November 2005


DISCUSSION PAPERS

Comment period closed: SEE COMMENTS

Discussion Paper: Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes. This Discussion Paper is published by the International Valuation Standards Committee (IVSC) for comment only (pdf; 2007-August)
PLEASE NOTE: Downloads PRIOR to 25-Nov-2007 have an error on p46: Table 6.68 - the fair return on contributory asset of net current assets should be 4.5%, not 34.5%. This has been corrected in the current version of this paper.

Comment period closed

Review of the International Valuation Standards. A Report of the International Valuation Standards Committee’s Critical Review Group issued for comment (pdf; 2007-July)

Discussion Paper: Measurement Bases for Financial Accounting - Measurement on Initial Recognition (pdf; 2006-May)


EXPOSURE DRAFTS

Comment period closed

Consultation on Improvements to GN 8 - The Cost Approach for Financial Reporting (pdf)

Comment period closed

IVA 2 - Valuation for Lending Purposes (pdf)

Comment period closed

Proposed Revised International Valuation Standard 2 – Bases Other Than Market Value (pdf)

Comment period closed

Proposed International Valuation Application – Valuation of Public Sector Assets for Financial Reporting (pdf)
Proposed International Valuation Guidance Note – The Valuation of Historic Property (pdf)

page updated 17-Jan-2008


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