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NEW INTERNATIONAL valuation standards have been published by the IVS Council, covering assets including financial instruments, business interests and intangible assets.


The IVS are closely related to the International Accounting Standards Board's recently published IFRS 13 fair value measurement, although standards setters agree that valuation and accounting are distinct disciplines, making independent rules necessary.


Financial instruments are one focus of the new standards, examining some of the characteristics that influence value, the merits of different valuation approaches and the transparency of work in this sector.


Like the IFRS, IVSs go through due process, inviting feedback from international stakeholders; a similar programme of adoption or convergence is being pursued for the valuation standards.

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