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Valuing non-financial liabilities

International Valuation Standards (IVS) 2019 have been updated and include a new chapter, 'IVS 220 Non-Financial Liabilities' as part of the intangible asset standards. Non-financial liabilities require a non-cash performance obligation to provide goods or services, including deferred revenue obligations, warranties, environmental liabilities and loyalty program liabilities. IVS 2019 is available to IVSC subscribers here.

These standards are produced by International Valuation Standards Council (IVSC) which acts as the global standard setter for the valuation profession, serving the public interest. One of its core objectives is to develop high quality International Valuation Standards (IVS) which ensure consistency, transparency and confidence in valuations throughout the world.

Jay Shaw, one of our financial advisory services partners, sits on the business valuation board of the IVSC and was heavily involved in the development of IVS 220. He recently presented at the ICVPME global conference on the valuation of non-financial liabilities, including a detailed discussion of IVS 220 and its practical application. A copy of his slides from the presentation can be found here.

Please contact Jay to discuss the presentation, or any non-financial liability valuation requirement you may have.