Global BV news: IVSC finalizes IVS 2017 exposure drafts

BVWireIssue #165-1
June 8, 2016

The standards board of the International Valuation Standards Council has issued exposure drafts of the chapters that will comprise IVS 2017. Comments are due on two different dates for two groups of exposure drafts.

Comments are due July 7 for:

  • IVS 104, Bases of Value;
  • IVS 105, Valuation Approaches;
  • IVS 210, Intangible Assets; and
  • Introduction and Framework for IVS 2017.

Comments are due August 31 for:

  • IVS 101, Scope of Work; IVS 102, Investigation and Compliance; and IVS, 103 Reporting;
  • IVS 200, Businesses and Business Interests;
  • IVS 300, Plant and Equipment;
  • IVS 400, Real Property Interests;
  • IVS 410, Development Property; and
  • IVS 500, Financial Instruments.

The IVSC wants comments from those who agree with the proposed standards as well as from those who have suggestions for improvement. Those who disagree should be as detailed as possible and suggest alternatives supported by specific reasoning.

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