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New edition of the International Valuation Standards (IVS) published

IVSC

This substantial update includes new chapters on Data & Inputs, Documentation, and Financial Instruments , alongside a reordered General Standards section that more accurately reflects the modern valuation process. Documentation Updated requirements for comprehensive record-keeping in line with national standards and regulations.

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Valuing Intangible Assets: Challenges and Considerations in Business Valuation

RNC

However, while tangible assets such as property and equipment are relatively straightforward to evaluate, intangible assets present a unique set of challenges. Intangible asset valuation has emerged as a vital aspect of business valuation, requiring careful consideration and expertise.

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The Unicorn Puzzle

Harvard Corporate Governance

With this capital, they can invest more in organizational intangible assets with less expropriation risk than if they were public. We document the evolution of the number of unicorns and find that the number increases at an accelerating pace over our sample period. We create a new unicorn database. Our sample covers all U.S.

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Charting the Future of Valuation: Reflections from EY’s Global Valuation Leader

IVSC

Today, around half our work involves valuing intangible assets and intellectual property for both financial reporting and transaction-related purposes. Clients need to have the confidence that valuation opinions are being properly and robustly reached, the work thorough and checked, and the rationale well documented.

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IVSC Agenda Consultation 2024

IVSC

The IVSC’s mission is to develop, maintain, and promote internationally agreed standards for the valuation of assets and liabilities. The document also outlines, and seeks feedback on, additional topics that may be considered for future revisions of the IVS, ensuring that the standards remain relevant and comprehensive.

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IVS to become freely available from January 2025

IVSC

The subscription-based IVS Online platform will remain an important resource, providing access to a comprehensive archive of previous editions, translated documents, red-line versions, and thought leadership materials.

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Small Business Appraisal - The Better The Data, The Better The Result

BV Specialists

Tax returns, income statements, and balance sheets are the most common types of documents recorded annually, however, these figures may not tell the whole story as the value of your business is determined. Is it important for you to understand the value of certain tangible and intangible assets as part of the appraisal?