Valuing the intangibl

摘要

The IVSC's objective in issuing the revised IVS was simple - improve the quality, consistency and transparency of valuation opinions globally by establishing a framework of widely accepted principles. The IVS do not provide 'how to' guidance; rather, they are intended to be a principles-based guide to performing valuations in a variety of situations. IVS are expected to enhance transparency and increase the confidence users have in the valuations of intangible assets. Ultimately, there should be an increase in well documented valuation opinions which have been compiled by the use of globally accepted valuation standards.