IVSC je objavio novi dokument koji predstavlja nalaze iz IVSC ESG istraživanja sprovedenih u 2024.

IVSC je objavio novi dokument koji predstavlja nalaze iz IVSC ESG istraživanja sprovedenih u 2024. Anketa je prikupila mišljenja stručnjaka za procenu, regulatora i drugih zainteresovanih strana širom sveta, istražujući u kojoj meri su faktori životne sredine, društva i upravljanja (ESG) uključeni u procesu procena.

Nalazi otkrivaju širok spektar pogleda na ulogu i primenjivost ESG-a u proceni. Dok neki ispitanici vide ESG kao sve kritičniju komponentu, drugi ističu izazove u primeni, posebno nedostatak standardizovanih okvira i jasnih metodologija. Istraživanje takođe naglašava regionalne varijacije u usvajanju ESG-a, pri čemu neka tržišta formalnije ugrađuju ESG u praksu procene, dok su druga i dalje oprezna zbog zabrinutosti oko subjektivnosti, pouzdanosti podataka i regulatorne nesigurnosti.

Komentarišući izveštaj, Richard Hailer, predsedavajući IVSC ESG radne grupe, primetio je: „Postoje čvrsti stavovi o svim aspektima ESG debate, a ovo istraživanje naglašava različitost mišljenja. Dok ESG dobija na snazi u mnogim oblastima procene, postoji hitna potreba za daljim dijalogom, posebno u vezi sa regulatornom konzistentnošću i praktičnom primenom.“

Ovaj dokument pruža osnovu za kontinuiranu diskusiju o tome kako se razmatranja ESG-a ukrštaju sa procenom i gde mogu biti potrebne buduće smernice. Za pristup dokumentu u celosti klikom na LINK: https://www.ivsc.org/esg-survey-2024/

 

Leading experts appointed to IVSC Europe Board

New Board set to give a greater European voice to the International Valuation Standards

The International Valuation Standards Council (IVSC) – the independent standard setter for the global valuation profession – announces the appointment of experts to its new Europe Board, which met for the first time in Paris on 26 February.

https://www.ivsc.org/news/article/leading-experts-appointed-to-ivsc-europe-board

Kathleen Casey Appointed Chair of the U.S. Financial Accounting Foundation

IVSC Trustee, Kathleen Casey, has been appointed the new Chair of the U.S. Financial Accounting Foundation (FAF), the body responsible for the oversight, administration, financing, and appointment of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).

https://www.ivsc.org/news/article/kathleen-casey-appointed-chair-of-the-u-s-financial-accounting-foundation

Information Value of the Current Impairment Test: Leading or Lagging Indicator?

The IVSC has received a number of questions from constituents asking whether the principles underlying business valuations are compatible with the concept of goodwill amortisation. The IVSC Boards have discussed the topic and concluded that the best way to aid public discussion is by publishing a three-part article series to explore the fundamental perspectives with the goal of aiding capital markets by informing financial statement preparers, reviewers, and users.

https://www.ivsc.org/news/article/information-value-of-the-current-impairment-test-leading-or-lagging-indicator

Professional Insight: Analysing the value of a brand

From football clubs to commercial banks, luxury fashion houses to countries – Brand Finance measures the strength and value of brands throughout the world.

Upon joining the IVSC earlier this month, we spoke to CEO and founder, David Haigh, to find out more about their work and the growing importance of brand in assessing and driving business value.

https://www.ivsc.org/news/article/professional-insight-analysing-the-value-of-a-brand

European Banking Authority (EBA) experts share insights on new valuation handbook

Last month the EBA published a new Handbook on Valuations for Purposes of Resolution.  It follows extensive collaboration with national resolution authorities and the Single Resolution Board (SRB) and seeks to provide guidance on the practical steps of the valuation process.

https://www.ivsc.org/news/article/european-banking-authority-eba-experts-share-insights-on-new-valuation-handbook

 

European Banking Authority publishes new valuation handbook

The European Banking Authority (EBA) has this month published a Handbook on Valuation for Purposes of Resolution. The Handbook, which is addressed to central banks throughout the EU, seek to foster convergence and consistency in valuation practices as well as the interaction with independent valuers across the EU.

https://www.ivsc.org/news/article/european-banking-authority-publishes-new-valuation-handbook

Professional Insight: Analysing the value of a brand

From football clubs to commercial banks, luxury fashion houses to countries – Brand Finance measures the strength and value of brands throughout the world.

Upon joining the IVSC earlier this month, we spoke to CEO and founder, David Haigh, to find out more about their work and the growing importance of brand in assessing and driving business value.

https://www.ivsc.org/news/article/professional-insight-analysing-the-value-of-a-brand

Consultation launched: IVS 220 Non-Financial Liabilities

The IVSC has launched a consultatoin on new standards covering valuation of Non-Financial Liabilities. Feedback on the proposed new standard „IVS 220 Non-Financial Liabilities“ is sought by 1 April 2019

https://www.ivsc.org/news/article/consultation-launched-ivs-220-non-financial-liabilities

Professional Insight: How Bloomberg is helping to advance global standards in financial instrument valuation

The IVSC caught up with Varun Pawar, Global Head of Bloomberg’s Evaluated Pricing Service (BVAL) to find out what trends are shaping the fixed income valuation space and how Bloomberg is supporting efforts to enhance global standards.

https://www.ivsc.org/news/article/professional-insight-how-bloomberg-is-helping-to-advance-global-standards-in-financial-instrument-valuation