Part 4: Valuation technical and performance standards (VPSs)
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This mandatory standard:
applies International Valuation Standard (IVS) 105 Valuation Approaches and Methods
addresses particular aspects of implementation that may arise in individual cases.
Valuers are responsible for adopting, and as necessary justifying, the valuation approach(es) and the valuation methods used to fulfil individual valuation assignments. These must always have regard to: