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110	2		_95828 _aInternational Valuation Standards Council
245			_aInternational Valuation Standards (IVS) Exposure Draft for Consultation (2026)
260			_aLondon, _bInternational Valuation Standards Council _c2026
300			_a189p.
500			_aConsultation period 30 January 2026 to 30 April 2026
520			_aThis 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.
650			_aVALUATION
856			_uhttps://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Final.pdf _zExposure draft
856			_uhttps://ivsc.org/wp-content/uploads/2026/01/IVS_effective-31-January-2028-Exposure-Draft-Red-Line-Final39.pdf _zRed-lined draft
942			_2ddc
999			_c122298 _d122298