The International Valuation Standards Council (IVSC), the independent standard-setter for the global valuation profession, has extended the comment period to June 30 for its exposure draft on the valuation of inventory. The exposure draft addresses several themes, with particular attention to changes in the top-down method. Comments on the draft, “IVS 230—Inventory Exposure Draft,” can be sent to comments@ivsc.org. 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.