International valuation standards

This document establishes a comprehensive framework for the valuation of assets and liabilities across diverse contexts. It provides consistent definitions, terminology, and methodologies to ensure transparency and reliability in valuation processes globally. The principles outlined promote professionalism and ethical conduct among practitioners engaged in valuation activities. By offering a unified approach to assessing value, it facilitates cross-border transactions and enhances the comparability of financial information. The scope covers various asset classes, including real estate, businesses, and intangible assets, while addressing specific challenges in different market conditions. Adherence to these guidelines supports the accuracy and consistency of valuation reports prepared for regulatory, investment, and other purposes. The framework encourages the use of recognized valuation approaches and methods tailored to specific assignment requirements. It serves as a foundational reference for stakeholders seeking to understand and apply valuation practices in a systematic manner. The content reflects international best practices and aims to harmonize valuation standards to meet evolving economic needs.