Appraisal Standard

Consists of 5 "General Criteria" and 8 "Asset-Specific Criteria".

The Common Criteria specifies the performance requirements for all valuation tasks, including the terms for establishing valuation engagements, basis of value, valuation methodology and methodology, and reporting.

Asset standards include requirements related to the valuation of specific types of assets, including background information on the characteristics of each asset type that affect value, and additional asset-specific requirements regarding commonly used valuation methods and methods of use.

IVS framework

IVS 101 Scope of work

IVS 102 Investigations and Compliance

IVS 103 report

IVS 104 Value Foundations

IVS 105 Valuation Methods

IVS 200 Business and business interests

IVS 210 Intangible Assets

IVS 220 Nonfinancial Instruments

IVS 230 Stock

IVS 300 plant and equipment

IVS 400 Real Property Interests

IVS 410 Developing Property

IVS 500 Financial Instruments