Regulating Fair Value – Session Information

23 October 2026

IVSC Valuation Webinar Series 2026, Sponsored by Kroll – Audience Information

Regulating Fair Value | IVSC Valuation Webinar Series 2026
Sponsored byKroll
Session 2 of 5IVSC Valuation Webinar Series 2026

Regulating Fair Value

Lessons in strengthening valuation oversight

Ask the panel

Post your questions and comments using the Q&A button on your screen.

Have your say

Please respond to the live polls during the webinar.

Watch again

The session is being recorded and will be available on demand afterwards.

The session

About this session

Confidence in fair value rests on more than sound methodology. It depends on effective oversight. As scrutiny intensifies around private markets and other hard-to-value assets, where market values are not always readily observable and valuation outcomes can significantly influence decision-making, regulators and standard setters are asking whether existing safeguards are sufficient to promote transparency, consistency and confidence.

Yet what effective oversight looks like differs from one market to the next, shaped by how far each has developed the regulation, professional bodies and means of enforcement that give standards effect. Bringing together perspectives from markets at different stages of development, this session explores how oversight can be strengthened without diminishing the professional judgement that underpins good practice, and how independence, transparency and consistent standards can reinforce trust.

Speakers

Meet the panel

Select a speaker to read their profile.

Photograph of Edwina Tam
Moderator

Edwina Tam

Managing Director, Valuation Services

Kroll

Edwina is a Managing Director in Kroll’s Valuation Services practice in Hong Kong, with over 20 years’ international experience in business and intangible-asset valuation, M&A, financial reporting, tax reorganisation and litigation support, with a particular focus on the Greater China region.

She is a CPA, CA, a certified member of the Chartered Business Valuators Institute and a member of the American Society of Appraisers, and she sits on the IVSC Business Valuation Board.

Full profile at Kroll
Photograph of Chua Ai Leng, CVA

Chua Ai Leng, CVA

Council Member

Institute of Valuers and Appraisers of Singapore (IVAS)

Chua Ai Leng is a Council Member of the Institute of Valuers and Appraisers of Singapore (IVAS) and a Partner in Valuation, Modeling & Economics at EY-Parthenon (Ernst & Young Solutions LLP) in Singapore. She has extensive experience valuing companies, employee stock compensation and intangible assets for financial reporting, tax, M&A and litigation support, and has advised clients across hospitality and tourism, telecommunications, infrastructure and technology on cross-border deals in Southeast Asia and the US.

Her work spans pre- and post-deal purchase price allocation, financial model reviews, impairment assessments, and market and pricing analyses. She is a Chartered Accountant of Singapore and a Chartered Valuer and Appraiser (CVA), and holds a Bachelor of Accountancy from Nanyang Technological University.

Photograph of Doug McPhee, CA, FCBV

Doug McPhee, CA, FCBV

Senior Director, Head of Valuations

Public Investment Fund (PIF)

Doug McPhee is Senior Director, Head of Valuations at the Public Investment Fund (PIF). Prior to joining PIF, Doug was a Corporate Finance Partner and Global Valuation Leader for KPMG.

He was a Panel Member at the UK’s Financial Reporting Council (FRC) from 2016 to 2022 and Vice Chair of the CBV Institute Board of Directors from 2017 to 2020.

Photograph of Rika Suzuki

Rika Suzuki

Member

International Accounting Standards Board (IASB)

Rika Suzuki joined as a member of the International Accounting Standards Board on 1 July 2019. In June 2023 she was reappointed to serve a second five-year term starting 1 July 2024.

Prior to joining the IASB she was the IFRS Leader and Assurance Partner of PwC Aarata LLC in Japan, where she provided advice on accounting and reporting issues under IFRS Accounting Standards, Japanese GAAP and US GAAP. She also supervised the transition to and application by large multinationals and other listed companies of IFRS Accounting Standards.

Ms Suzuki was a member of the Accounting Standards Board of Japan (ASBJ)’s Special Committee for IFRS Implementation, and chaired the Japanese Institute of Certified Public Accountants (JICPA)’s Working Groups for Japan’s Modified International Standards (JMIS) and Revenue Recognition. She holds a Master’s degree from Hitotsubashi University Graduate School of International Corporate Strategy and a Bachelor’s degree in law from Keio University.

Your questions

Questions from the audience

A selection of the questions submitted at registration. Post your own during the session using the Q&A button on your screen.

01of 05
Debt as well as assets

Will the session cover the fair value of debt as well as assets?

Previous
02of 05
IFRS 13 in practice

How can indexed-cost revaluations of machinery reflect IFRS 13 fair value?

03of 05
Asset owner oversight

What is best practice for asset owners overseeing valuations?

04of 05
Opaque markets

Which methodology applies where reliable price evidence is scarce?

05of 05
Independence

What frameworks protect a valuer’s independence under commercial pressure?

Add yours using Q&A

Audience

Today’s audience

A senior, international audience with finance at its core. Around one in eight registrants comes from an investor, asset manager or bank, joined by the advisers, auditors, regulators and standard setters who oversee fair value.

1,199registrants
110countries and territories
800+organisations represented
100investor organisations

Who is in the room

The whole valuation ecosystem, from the people who carry out valuations to those who rely on them and oversee them. Each square is one in every 100 registrants.

55 in every 100Valuation providersValuers, advisers, accounting firms and property specialists who carry out valuations
20 in every 100Users of valuationsInvestors, lenders, insurers, companies and analysts who rely on valuations
7 in every 100Oversight and standardsRegulators, government, standard setters, professional bodies and legal advisers
3 in every 100Research and educationUniversities, business schools and research institutions
15 in every 100Other organisationsOrganisations we could not classify from the name given at registration

A closer look

Select a group to see the organisations behind it, by number of registrants.

620registrants from 344 organisations
Valuation and advisory firms279
Accounting and audit firms188
Real estate valuers and surveyors153
229registrants from 193 organisations
Investors and asset managers103
Companies42
Banks and lenders39
Data, analytics and fund services30
Insurers15
Investor lens

114 registrants from 100 investor organisations, plus 39 from 33 banks and lenders.

81registrants from 71 organisations
Regulators and government52
Standard setters and professional bodies17
Legal12

Where they are joining from

Registrants from 110 countries and territories, by region. Circle size reflects the number of registrants.

34%Asia-Pacific407 registrants31%Europe377 registrants14%Africa163 registrants11%North America130 registrants6%Latin America & Caribbean70 registrants4%Middle East52 registrants
Top countriesAustralia 147United Kingdom 127United States 106India 68Singapore 52Nigeria 49

Based on registrations as at 23 October 2026. Groups are IVSC classifications of the organisation names given at registration, covering the 1,134 registrants who gave an identifiable organisation, and are indicative. No organisation or individual is named.

IVSC Valuation Webinar Series 2026

Five sessions, 2 to 12 November

Register for the other sessions in the series. Registering also gives you access to the on-demand recordings.

Session 1Mon 2 Nov · 17:00–18:00 GMTValuing Global SportsRegister
Session 2Wed 4 Nov · 10:00–11:00 GMTRegulating Fair ValueYou are here
Session 3Fri 6 Nov · 15:00–16:00 GMTBeyond Efficiency: AI and How We ValueRegister
Session 4Tue 10 Nov · 15:00–16:00 GMTThe Forces Reshaping ValueRegister
Session 5Thu 12 Nov · 17:00–18:00 GMTWhen Private Markets Go DailyRegister
View the full series on ivsc.org

Next in the series

Beyond Efficiency: AI and How We Value

Fri 6 Nov 2026 · 15:00–16:00 UK. Registration is free, and everyone who registers gains access to the on-demand recording.

Register for session 3
IVSCInternational Valuation Standards Council · ivsc.orgSponsored byKroll
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.