Follow-up paper to IVSC paper on challenges to market value

  • IVSC (International Valuation Standards Council) (lt green) Image

02 Dec, 2021

In February 2021, the International Valuation Standards Council (IVSC) published a perspectives paper 'Challenges to Market Value' that looked at the challenges in relation to the availability of market information in a pandemic world. A broad range of feedback was received in relation to the paper that has prompted the IVSC to publish a second paper in the series.

This second paper, Market Value: An Established Basis of Value, includes discussions on:

  • Price, cost, value and worth
  • How do we define what the ‘market’ is and how does this impact on market value?
  • What is the market value conceptual framework?
  • Is market value backward looking?
  • Are the ‘peaks’ and ‘troughs’ truly captured when using a market value premise?
  • How does the valuer utilise assumptions and special assumptions with market value?

Please click to access the perspectives paper through the press release on the IVSC website.

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