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2005 edition of IVSC valuation standards

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

15 Feb 2005

The International Valuation Standards Committee (IVSC) has published International Valuation Standards 2005.

In its News Release (PDF 20k) announcing the new publication, the IVSC notes:

In 2004, the International Accounting Standards Board (IASB) made a number of significant changes to the accounting standards concerned with real estate and other fixed assets as part of its own improvements project. The IVSC has revised its standards in the 2005 edition to reflect these changes. The two standards most affected by the revised International Financial Reporting Standards are International Valuation Application 1, Valuation for Financial Reporting, and International Valuation Guidance Note 8, The Cost Approach for Financial Reporting - (DRC).

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