Exposure Draft Proposed new International Valuation Standards. Overview and Questions for Respondents

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International Valuation Standards Council (IVSC), June 2010. -14 p. На англ. языке.
"Chairman’s Overview
On behalf of the International Valuation Standards Board (IVSB) I have pleasure in introducing this Exposure Draft of the proposed new International Valuation Standards (IVS).
This proposed new edition of the IVS is in fact theninth edition, but those familiar with earlier
versions will quickly notice that it is quite radically different in appearance, layout and structure.
Because of the radical restructuring of the contentit is not practical to provide a detailed list of the changes made in this new edition. Those familiar with the current IVS will recognise large sections of the text, although it has now been organised in a totally different way.
Although the Board has deliberated the changes proposed in the Exposure Draft at length, we now need to hear your views and suggestions. There follow questions about issues that the Board has identified as being of particular interest, but anyother comments are welcome. The IVS can only succeed in their objectives if they represent a consensus of the majority of users, clients and
practitioners and your feedback is therefore an essential part of this process.
Chris Thorne
Chairman – International Valuation Standards Board
.Questions for Respondents
The International Valuation Standards Board invites responses to the following questions. Not
all questions need to be answered but to assist analysis of responses received please use the
question numbers in this paper to indicate to which question your comments relate.
Additional comments are also welcome. Please clearly identify the IVS number, title and
relevant paragraph number to which your comment relates."
Далее приведены 20 тезисов и сопутствующих вопросов для сбора комментариев об обновлении этих стандартов.

Author(s): Thorne C.

Language: English
Commentary: 818936
Tags: Финансово-экономические дисциплины;Оценка и оценочная деятельность