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.
