International Valuation Standards (2017) | European Valuation Standards (2020) European Business Valuation Standards |
IVS-Defined Basis of Value · Market Value · Market Rent · Equitable Value · Investment Value/Worth · Synergistic Value · Liquidation Value Other Basis of Value · Fair Value (International Financial Reporting Standards) · Fair Market Value (Organisation for Economic Co-operation and Development (OECD)) · Fair Market Value (United States Internal Revenue Service) · Fair Value (Legal/Statutory) in different jurisdictions Premise of Value/Assumed Use · Highest and Best Use · Current Use/Existing Use · Orderly Liquidation · Forced Sale | European Valuation Standards · Market value Other valuation bases · Fair value · Special value · Investment value · Mortgage lending value · Insurable value · Value for local and national taxation purposes · Value for compulsory purchase and/or compensation Business Valuation Standards (2020) · Market value Other valuation bases · Fair value for financial reporting · Investment value · Liquidation value · Liquidation value on an orderly sale basis · Liquidation value on a forced sale basis |