IVSC discussion paper on valuing intangibles under IFRSs

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08 Aug 2007

The International Valuation Standards Committee (IVSC) has released for comment a 58-page discussion paper on the 'Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes'.

In 2006, IVSC established an expert group to consider the guidance that was required for the valuation of intangible assets, specifically for IFRS reporting purposes. The expert group included Ben Moore, Director, Corporate Finance, Deloitte & Touche LLP, London.
The IVSC will consider responses to this Discussion Paper in developing an Exposure Draft of a Guidance Note on the Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes for publication as an integral part of the International Valuation Standards.
The IVSC requests comments by 31 October 2007. Click to Download the Discussion Paper (PDF 916k).


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