Comment period on inventory valuation guidance open until 30 June

BVWire–UKIssue #14-2
May 19, 2020

business valuation standards & regulations
international valuation standards, fair value, inventory

The International Valuation Standards Council (IVSC) has extended the comment period to 30 June for its IVS 230—Inventory Exposure Draft. The valuation of inventory project resulted from feedback received during the agenda consultation process the IVSC conducted in 2017 and 2018, and the Business Valuation Board, with support from the Standards Review Board, has led it. The exposure draft addresses several themes regarding the valuation of inventory, with particular attention to changes in the top-down method. Comments on the draft should be sent to
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