The updated International Valuation Standards (IVS 2026) introduce significant changes that will shape the global valuation profession in the coming years. These revisions emphasize transparency, independence, and the recognition of intangible assets, aligning valuation practices with the needs of international investors, regulators, and courts.
Key updates in IVS 2026 include:
- Enhanced requirements for the valuation of intangible assets, including intellectual property rights.
- Stricter documentation standards to ensure transparency and reliability of valuation reports.
- Refined approaches to assessing damages and lost profits in litigation contexts.
- Stronger emphasis on the independence of valuers and the clarity of methodologies applied.
Implications for Ukraine:
For Ukrainian businesses, investors, and legal professionals, compliance with IVS is becoming increasingly critical. Reports prepared under IVS are recognized internationally, supporting:
- M&A transactions and due diligence processes.
- Financial reporting in line with IFRS.
- Litigation and dispute resolution in both domestic and international courts.
- Greater trust and credibility in cross‑border investment projects.
Maxima Capital’s role:
As an independent valuation and advisory firm, Maxima Capital ensures full compliance with IVS, RICS Red Book, and EVS. Our expertise covers business valuation, financial interests, intellectual property, and expert witness services. We deliver transparent, well‑substantiated reports that meet the highest international standards, supporting strategic decisions and protecting our clients’ interests.