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IVSC ED on bases other than market value

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

22 Jun 2006

The International Valuation Standards Commission has published for public comment an exposure draft of a proposed revised International Valuation Standard 2 Bases other than Market Value.

The IVSC is proposing to update IVS 2 "in the light of the debates on the use of value in financial statements, and the evolution of other parts of the International Valuation Standards". The ED is available on the IVSC Website. comments are due 31 August 2006. Click for IVSC News Alert (PDF 271k). The IVSC has also issued an exposure draft of a proposed revised International Valuation Application 2 Valuation for Lending Purposes.

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