The latest version of International Valuation Standards (IVS) are available to all members at the bottom of the page. It is recommended that the following notation be used to comply with reporting standards: IVS (effective 31 January 2022).
IVS consists of mandatory requirements that must be followed in order to state that a valuation was performed
in compliance with IVS. Certain aspects of the standards do not direct or mandate any particular course of action but provide fundamental principles and concepts that must be considered in undertaking a valuation.
General Standards
- IVS 101 - Scope of Works
- IVS 102 - Investigations and Compliance
- IVS 103 - Reporting
- IVS 104 - Bases of Value
- IVS 105 - Valuation Approaches and Methods
Asset Standards
- IVS 200 - Business and Business Interests
- IVS 210 - Intangible Assets
- IVS 220 - Non - Financial Liabilities
- IVS 230 - Inventory
- IVS 300 - Plant and Equipment
- IVS 400 - Real Property Interests
- IVS 410 - Development Property
- IVS 500 - Financial Instruments
IVS have published (31 January 2024) an update that will become mandatory 31 January 2025.
Members can view IVS effective 31 January 2025 HERE.
