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IVSC have published the International Valuation Standards (IVS), now in their 8th edition.
The IVSC Standards Board is responsible for the development and maintenance of the International Valuation Standards, and for producing technical guidance to support the standards.
The IVSC published a set of updated International Valuation Standards in July 2011, and its workplan includes various projects to develop further technical guidance and standards.
The current edition of International Valuation Standards (IVS 2011) defines Investment Value in a way which allows for either a higher value than market value or a lower value than market value:
The latest edition of International Valuation Standards (IVS 2007), clearly distinguishes between fair value, as defined in the IFRS, and market value, as defined in the IVS:
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