International Valuation Standards (IVS) Exposure Draft for Consultation (2026)
Publication details: London, International Valuation Standards Council 2026Description: 189pSubject(s): Online resources: Summary: 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. 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.| Item type | Current library | Call number | Status | |
|---|---|---|---|---|
| Online material | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | Available |
Consultation period 30 January 2026 to 30 April 2026
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.
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.