International Valuation Standards (IVS) Exposure Draft for Consultation (2026) (Record no. 122298)

MARC details
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005 - DATE AND TIME OF LATEST TRANSACTION
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Corporate name or jurisdiction name as entry element International Valuation Standards Council
245 ## - TITLE STATEMENT
Title International Valuation Standards (IVS) Exposure Draft for Consultation (2026)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London,
Name of publisher, distributor, etc. International Valuation Standards Council
Date of publication, distribution, etc. 2026
300 ## - PHYSICAL DESCRIPTION
Extent 189p.
500 ## - GENERAL NOTE
General note Consultation period 30 January 2026 to 30 April 2026
520 ## - SUMMARY, ETC.
Summary, etc. This Exposure Draft reflects extensive discussion and deliberation across the IVSC’s technical standards boards – the Standards Review Board, Business and Intangible Assets Board, Financial Instruments Board, and Tangible Assets Board – alongside the many topic-focused working groups that have been working diligently since IVS was last updated in 2025. It has been informed by engagement with a wide range of stakeholders, including IVSC sponsor and member organisations, standards setters, Valuation Professional Organisations, regulators, and the broader global valuation community. The proposals also build on the outcome of the IVSC’s 2024 Agenda Consultation, which helped shape the programme of work for the standards boards over this cycle.<br/><br/>The changes proposed in this Exposure Draft are intended to form the basis of the next edition of IVS, which will be issued in January 2027 and become effective from January 2028.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Final.pdf">https://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Final.pdf</a>
Public note Exposure draft
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Red-Line-Final39.pdf">https://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Red-Line-Final39.pdf</a>
Public note Red-lined draft
942 ## - ADDED ENTRY ELEMENTS (KOHA)
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        Virtual Virtual Online 04/03/2026   ONLINE PUBLICATION 04/03/2026 04/03/2026 Online material