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.
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.
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.
You can access the latest IVS as well as archived editions of the standards and further, supporting information, through IVSonline.
If you prefer a hard copy of our standards or other publications please visit our bookstore.
Become part of a global network working to enhance valuation standards and professionalism.
Become part of a global network working to enhance valuation standards and professionalism.