IVSC releases two new ‘TIPS’ on cost approach and intangibles


The International Valuation Standards Council (IVSC) has just published its first two technical information papers (known as TIPs): “The Cost Approach for Tangible Assets” (TIP 2) and “The Valuation of Intangible Assets” (TIP 3). TIP 1, “Discounted Cash Flow,” is still in production and should be available by the middle of this month.

“The principal objective of an IVSC TIP is to provide information and guidance to support the application of the principles in the International Valuation Standards,” says an IVSC release. Each TIP costs £15 ($23.26) plus postage and handling; order from the IVSC website, where you can also find the IVSC’s Code of Ethical Principles for Professional Valuers (£10/$15.51 per copy). While you’re there, you may notice that the IVSC just redesigned and expanded its website, with enhanced functionality and a new search engine.

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