Download IVS 2011



		International Valuation Standards 2011

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International Valuation Standards 2011

The International Valuation Standards (IVS) on this site are those currently approved by the International Valuation Standards Board.

PRINTED BOOK of IVS 2011
A bound copy of all standards approved as at 1 June 2011 is available to order.
— ORDER IVS 2011 (direct from printer; cost £40)

IVS 2011 AVAILABLE FOR DOWNLOAD
NOTE: You will need Acrobat Reader, a free plug-in, to view or print the following files. If you don’t already have Acrobat installed, you can get it here. NOTE: You will have to register separately for each of the following sections.

The IVS Framework contains generally accepted valuation concepts and principles upon which the IVS are based and that are to be considered and applied when following the standards.
— REGISTER to download IVS Framework

The IVS General Standards have general application for all asset types and valuation purposes, subject only to variations or additional requirements specified in the Asset Standards or the Valuation Applications.
— REGISTER to download IVS 101 - Scope of Work
— REGISTER to download IVS 102 - Implementation
— REGISTER to download IVS 103 - Reporting

The IVS Asset Standards contain requirements that either modify or augment the General Standards as they apply to specific types of asset. Each standard also contains a commentary to assist in application of the standards by providing background information on the characteristics of each asset that influence its value and information on the common valuation approaches and methods used.
— REGISTER to download IVS 200 - Businesses and Business Interests
— REGISTER to download IVS 210 - Intangible Assets
— REGISTER to download IVS 220 - Plant and Equipment
— REGISTER to download IVS 230 - Real Property Interests
— REGISTER to download IVS 233 - Investment Property Under Construction
— REGISTER to download IVS 250 - Financial Instruments

The IVS Valuation Applications consist of a standard and guidance. The standard includes any additions to or modifications of the requirements in the General Standards that apply when undertaking valuations for that purpose, together with illustrations of how the principles in the General Standards are applied. The guidance section provides additional information on applying valuation principles to meet the specific requirements of the application.
— REGISTER to download IVS 300 - Valuations for Financial Reporting
— REGISTER to download IVS 310 - Valuations of Real Property Interests for Secured Lending

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