Valuation questions and considerations
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New International Valuation Standards (IVS) were published 31 January 2024. These included increased focus on ESG, data and valuation modelling and included the following revised structure:
IVS 100 Valuation Framework
IVS 101 Scope of Work
IVS 102 Bases of Value
Appendix: Bases of Value
Appendix: Premise of Value
IVS 103 Valuation Approaches
Appendix: Valuation Method
IVS 104 Data and Inputs
Appendix:...
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