The IVSC has recently published a Perspectives Paper: Market Value: An Established Basis of Value as the second in a series designed to initiate discussion and debate on the topic of Market Value.


As per the IVSC announcement on 1 December 2021, the IVSC paper follows on from the previous perspectives paper, Challenges to Market Value, which explored several topics relating to Market Value.


The current perspectives paper further explores the topic of Market Value as well as feedback in response to the previous paper.  The current paper includes specific discussion on;

  • Price, Cost, Value and Worth
  • How do we define what the ‘market’ is and how does this impact on Market Value?
  • What is the Market Value conceptual framework?
  • Is market Value backward looking?
  • Are the ‘peaks’ and ‘troughs’ truly captured when using a Market Value premise?
  • How does the valuer utilise assumptions and special assumptions with Market Value?

To access the IVS ESG paper click here.

Member Feedback

Members are encouraged to review the Perspectives Paper and provide any feedback directly to the IVSC by emailing the IVSC Tangible Assets Board at [email protected].

Members can provide a direct response to the API regarding the paper via [email protected].