| 000 | 01181nam a22001697a 4500 | ||
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| 005 | 20260528103459.0 | ||
| 008 | 260528t2026 xxk|||||o|||| 00| 0 eng d | ||
| 110 | 2 |
_95828 _aInternational Valuation Standards Council |
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| 245 | _aManaging and communicating value uncertainty | ||
| 260 |
_aLondon, _bInternational Valuation Standards Council _cMay 2026 |
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| 300 | _a17p. | ||
| 520 | _aThe IVSC Valuation Risk Working Group’s latest Perspectives Paper examines one of the most important — and most misunderstood — concepts in valuation practice: the difference between valuation risk and value uncertainty. Valuation risk arises from errors, omissions, or inadequate processes within the valuation itself. It can and should be mitigated. Value uncertainty, by contrast, is an inherent feature of valuing complex assets and liabilities in real markets. Even a fully IVS-compliant valuation, conducted with rigour and care, may yield a range of credible outcomes. | ||
| 650 | _aVALUATION | ||
| 650 | _aMATERIAL UNCERTAINTY | ||
| 856 |
_uhttps://ivsc.org/pdfviewer/perspectives-paper-managing-and-communicating-value-uncertainty/ _zIVSC Perspectives paper |
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| 942 | _2ddc | ||
| 999 |
_c122356 _d122356 |
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