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December 11, 2020

International Valuation Standard for Intangible Assets: IVS 210

The International Valuation Standards Council (IVSC) is a not-for-profit organisation that acts as the global standard setter for the valuation profession, serving the public interest.

The IVSC is unique in the role it plays as a valuation standard setter. It is not a valuation trade body. The IVSC is a leader in the mission to raise standards of international valuation practice and is overseen by an independent board of global leaders. Its core objectives are to:

1.     Develop high quality International Valuation Standards (IVS) which ensure consistency, transparency and confidence in valuations throughout the world, and;

2.     Encourage the adoption of IVS, along with valuation professionalism provided by Valuation Professional Organisations throughout the world.

The IVSC facilitates collaboration and cooperation among its member organisations, who are valuation service providers, financial services businesses, regulators, international bodies and academic institutions. The IVSC consists of more than 130 member organisations from around the world and is supported by numerous sponsors who are leaders in the valuation profession.

International Valuation Standards (IVS) serve as the key guide for valuation professionals globally and will underpin consistency, transparency and confidence in valuations which are key to investment decisions, financial reporting and finacial market stability. The Standards were drafted by the IVSC’s independent technical boards and published following an extensive consultation process involving Valuation Profession Organisations, regulatory authorities, other standard setting organisations, valuation service providers, individual professionals, valuation end users and academics. The latest edition of the International Valuation Standards (IVS), released in January 2020, marks an important milestone towards harmonising valuation practice worldwide. 

The valuation of intangible assets is treated in IVS 210. Among others, IVS 210 covers Bases of Value, Valuation Approaches and Methods, Market Approach, Income Approach, Cost Approach, Special Considerations for Intangible Assets, Discount Rates/Rates of Return for Intangible Assets, Intangible Asset Economic Lives, Tax Amortisation Benefit (TAB). This is a must read for all valuation professionals involved in the valuation of intangible assets. The 2020 version of IVS, including IVS 210 on pages 63 – 79, can be downloaded from the RICS website here.

For an expansion on IVS 210, please consider the RICS guidance note on “Valuation of intellectual property rights” issued in March 2020 (see here).

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