Two IFRS-related IVSC exposure drafts
20 Jan 2009
The International Valuation Standards Council has issued two exposure drafts for public comment.
Comments are requested by 30 April 2009. Posted on IAS Plus with the kind permission of IVSC:
- Proposed revised International Valuation Guidance Note GN 4 Valuation of Intangible Assets (PDF 317k). Identifies and defines the principal approaches and methods used in intangible asset valuation, with the objective of reducing the diversity of terminology, and making valuation reports more comprehensible to users worldwide.
- Proposed new International Valuation Guidance Note GN 16 Valuation of Intangible Assets for IFRS Reporting Purposes (PDF 255k). Draws the attention of valuers and others to the principal accounting requirements of the IFRSs under which the valuations are prepared and provides guidance on the appropriate valuation response.
- IVSC Press Release (PDF 69k)
