The International Valuation Standards

The International Valuation Standards Council (IVSC) is the independent global standard setter for the valuation profession.

The International Valuation Standards (IVS) are used as a framework for valuation in markets throughout the world and by valuation professionals in more than 100 countries. IVS bring consistency, comparability and transparency to valuations of all assets and liabilities.

Learn more about the global network of IVSC sponsor and member organisations, as well as upcoming events.  Search IVS Providers to find IVS-trained valuation professionals around the world.

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.

International Valuation Standards Council

 

Environmental, Social and Corporate Governance (ESG)

ESG is a set of company performance standards that socially responsible investors use to verify potential investments. Environmental criteria determine how a company acts as a guardian of nature. Social criteria examines how she manages relationships with employees, suppliers, customers, and society. Corporate governance concerns the company’s management, executive pay, audit, internal control, and shareholders’ rights.