Articles and analysis on the International Valuation Standards — what they require, where they apply, and why they matter to everyone who prepares, reviews or relies on valuations.
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Sustainability enters the valuation conversation
Sustainability is entering valuation practice carefully: an IVSC survey, UNECE’s transparency principle, existing IVS discipline and a growing research agenda.
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When capital-markets rules name the standard
How regulators in Türkiye, Dubai and the EU have written internationally recognised valuation standards into capital-markets and property rules.
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Teaching valuation in an IVS world
How academics can use the International Valuation Standards as a teaching scaffold, a live case in standard-setting, and a route into practice-led research.
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Valuations for tax and compliance: why method matters
Tax and compliance valuations are tested years after the event. Why basis of value, documentation and disclosed uncertainty decide whether they hold up.
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Asset owners and the long game of valuation confidence
Why pension funds engage with valuation standards, what GIPS require for real estate, and how disclosed uncertainty builds rather than erodes confidence.
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Listed markets and the valuations beneath them
Listed-market disclosure rests on private valuation judgements. How EPRA recommendations, Singapore’s intangibles framework and IVS underpin comparability.
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Development property: valuing what does not yet exist
Development valuations price a future that has not happened. IVS 410 and the IVSC’s work on value uncertainty give that judgement a structure.
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The expert witness and the common framework
What International Valuation Standards offer expert witnesses: a shared basis of value, traceable reporting and a disciplined approach to uncertainty.
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IVS and IFRS: two standards, one number
IFRS 13 governs what a fair value figure represents; IVS govern how the valuation is performed. Why accountants benefit from knowing where the line sits.
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Non-listed real estate: what the guidelines expect
INREV, EPRA and MSCI each set valuation expectations for real estate. What investors in non-listed vehicles should know about each framework’s scope.
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What is the public estate worth?
Why governments and treasuries are turning to international valuation standards for public assets, from unregistered land to compensation and draft policy.
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Valuing the assets economies are built on
Plant, equipment and infrastructure rarely trade in open markets. IVS 300 brings them under the same valuation discipline as every other asset class.
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Building a common valuation language across a firm
Why L&D leads treat a shared IVS vocabulary as infrastructure: global standards, the RICS Red Book link, and designing a firm-wide learning programme.
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Saying it with confidence: disclosing value uncertainty
Value uncertainty is inherent in valuation, not a failure of it. How the IVSC’s Perspectives Paper reframes disclosure for valuers and preparers.
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Private capital valuations: where IPEV and IVS meet
The 2025 IPEV Valuation Guidelines, IFRS 13 fair value and the International Valuation Standards each do a distinct job in private capital valuation.
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Collateral, capital and the value behind the loan
Where valuation standards appear across the banking supervisory cycle — from mortgage origination and monitoring to capital rules and resolution.
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Financial instruments and the case for valuation discipline
When prices are observable, instrument valuation looks easy. IVS 500 and the General Standards prove their worth when markets go quiet.
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Keeping current: IVS and the professional development habit
How VPO members can build IVS into their CPD: mandatory compliance at API and PINZ, NRVT’s audited 20-hour requirement, and the IVS 2028 revision cycle.
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Fair value on the balance sheet: what CFOs rely on
When fair values reach the balance sheet, the CFO owns them. What IFRS 13 governs, what IVS adds, and the habits that make reported values defensible.
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Insolvency, restructuring and the value question
Why insolvency practitioners increasingly meet International Valuation Standards in statute, supervisory handbooks and national frameworks.
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Private credit and valuation in quiet markets
Private credit instruments rarely trade. How IVS proposals on quality control, data provenance and disclosure speak to valuation in quiet markets.
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Intangibles move to the centre of valuation
From the WIPO collaboration to Singapore’s disclosure framework and the EUIPO’s 2026 study, intangible asset valuation is converging on IVS 210.
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Starting out in valuation: a map of the territory
A guide for students and early-career professionals to how the International Valuation Standards organise the discipline, from General Standards to research.
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Valuation on the regulatory agenda
From the IOSCO–IVSC statement of cooperation to the IVS 2028 exposure draft: how valuation standards have moved onto the securities regulation agenda.
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The founder’s guide to the valuation conversation
What founders should know before a valuation discussion: bases of value, the three approaches, why fund marks move, and the questions worth asking.
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Quality control becomes explicit: the proposed IVS 107
The proposed IVS 107 would make quality control an explicit, structured requirement in valuation. What governance leads should know about the road to 2028.
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Real property valuation in a connected world
Property is local, but the framework around its valuation is not. Where IVS and internationally recognised standards appear in real property practice.
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Valuation evidence lawyers can interrogate
How International Valuation Standards give disputes lawyers and arbitrators a framework for testing valuation evidence, link by link.
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Why investors pay attention to valuation standards
Institutional investors increasingly rely on valuations rather than prices. How IVS, the IVSC Investor Forum and benchmark standards underpin confidence.
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What IVS asks of every business valuation
How IVS 200 and the General Standards structure the judgement in business valuation, from basis of value to the disclosure of uncertainty.
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The auditor’s question: how do you challenge a valuation?
How IVS gives audit professionals a structured framework for challenging fair value estimates — data provenance, models, documentation and uncertainty.
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AI arrives in valuation: sentiment, speed and scepticism
Poll data shows demand for faster valuations outpacing readiness. How the Valuation Pulse, IVS revisions and IPEV converge on explainable, human judgement.
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Who Needs to Understand IVS? It’s Not Just Valuers
Auditors, lenders, regulators, CFOs and students all rely on valuations. Here’s why IVS literacy matters across the financial ecosystem — not only for the professionals who sign the reports.
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IVS Around the World: Where the Standards Are Required, Referenced and Recognised
From India’s insolvency framework to IP-backed finance in Europe, the International Valuation Standards underpin valuation practice in more than 100 countries. Here’s where — and what it means for professionals.
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Europe Looks to IVS for IP-Backed Finance: Why Intangibles Are a Valuation Story
A landmark EUIPO report calls for a European IVS-aligned IP valuation architecture. What it means for valuers, lenders and IP-rich businesses across Europe.
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IVS Now Applies to Insolvency Valuations in India: What Practitioners Need to Know
The IBBI has notified IVS for valuations under India’s Insolvency and Bankruptcy Code, with immediate effect. What the circular says, who it affects, and how to build IVS familiarity.
New to the International Valuation Standards?
Understanding IVS: The Foundations of Global Valuation Practice is the IVSC’s official online course — 16 self-paced modules, approximately 6–8 hours, with a verifiable certificate of completion. If your organisation is an IVSC member, check with them about discounted enrolment through an Affiliate Partner.
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