International Valuation Standards effective 31 Jan 2022 (Red-line version)

Members may elect to adopt the IVSC International Valuation Standards (IVS), effective 31 January 2022. This is the red line version, showing changes since previous version effective 31 January 2020.

Members providing valuation services are reminded of their obligation to follow the mandatory requirements of APES 225 Valuation Services/AES-2 Independent Business Valuation Engagements, and other applicable professional and ethical standards.