Getting the Process Right: Exploring Valuation Risk under IVS
This IVSC Perspectives Paper explores the concept of valuation risk — the possibility that a valuation outcome is not appropriate for its intended use — and how it arises from the valuation process itself. The paper distinguishes process-related valuation risk from value uncertainty and highlights the importance of robust procedures, professional judgement, and quality controls in delivering reliable, IVS-compliant valuations. Drawing on expert insights from the IVSC Valuation Risk Working Group, it outlines real-world examples, challenges, and practical measures to help valuers reduce valuation risk. The paper also invites stakeholder feedback to inform future standard-setting.
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