Edição 2005 das Normas Internacionais de Avaliação (IVS).

Foram publicadas pelo IVSC

International Valuation Standards Committee

Comite internacional de Normalização em Avaliações
 
Esta é a sétima edição da IVS.
 
As partes que sofreram maior alteração foram: Avaliação para relatórios financeiros e O método de custo para relatórios financeiros (International Valuation Application 1, Valuation for Financial
Reporting, and International Valuation Guidance Note 8, The Cost Approach for Financial Reporting).
 
A edição 2005 inclui como novidades:
 
• Avaliação de propriedades especializadas em comércio (Guidance Note 12, Valuation of Specialised Trading Property);
• Avaliação em massa para taxação de propriedades (Guidance Note 13, Mass Appraisal for Property Taxation)
• Avaliação de propriedades para industrias extrativistas (Guidance Note 14, Valuation of Properties in the Extractive Industries)
 
Cópias impressas das Normas IVS 2005 estão disponíveis por US$50.00 no site http://www.ivsc.org
 
Para mais detalhes contate: IVSC Executive Director: Tel: +44 (0)1442 879306; email: ivsc@ivsc.org
 
Contents of the seventh edition, IVS 2005:
General Valuation Concepts and Principles Code of Conduct
Standard 1
 Market Value Basis of Valuation
Standard 2
Valuation Bases other than Market Value
Standard 3
Valuation Reporting
Application 1
 Valuation for Financial Reporting
Application 2
 Valuation for Lending Purposes
Guidance Note 1
 Valuation of Real Property
Guidance Note 2
 Valuation of Lease Interests
Guidance Note 3
 Valuation of Plant/ Equipment (under review)
Guidance Note 4
 Valuation of Intangible Assets
Guidance Note 5
 Valuation of Personal Property
Guidance Note 6
 Business Valuation
Guidance Note 7
 Consideration of Hazardous and Toxic Substances in Valuation
Guidance Note 8
 The Cost Approach for Financial Reporting (DCR)
Guidance Note 9
 Discounted Cash Flow (DCF) Analysis
Guidance Note 10
 Valuation of Agricultural Properties
Guidance Note 11
 Reviewing Valuations
Guidance Note 12
 Valuation of Specialised Trading Property
Guidance Note 13
 Mass Appraisal for Property Taxation
Guidance Note 14
Valuation of Properties in the Extractive Industries
Information Paper
 Valuation in Emerging Markets