The IVSC was founded in 1981 as the International Asset Valuation Committee, a joint venture of the UK based RICS and the American Appraisal Institute. Its original purpose was the development of a set of common international real estate valuation standards for purposes of financial reporting, in conjunction with the development of IAS by the IASC. Since then, the IVSC have broadened their scope to encompass the harmonisation（趋同） of international real estate valuation practice in general Recently，IVSC have endeavoured even further with the intention of introducing standards for all types of asset classes (such as real estate, business and non-tangible assets).
Marriage Value
Mortgage Lending Value
（3）IVA （P69，表4-2）
International Valuation Applications
IVA 1 Valuation for Financial Reporting IVA 2 Valuation for Secured Lending Purposes IVA 3 Valuation of Public Sector Assets for Financial Reporting
（1）Introduction ）
Background to the International Valuation Standards Committee and the Standards Concepts Fundamental to Generally Accepted Valuation Principles (GAVP) Code of Conduct Property Types
折现现金流量分析
（续）
IVS 2 Bases Other Than Market Value（P72）
Value in Use Investment Value, or Worth Going Concern Value Insurable Value Assessed Rateable, or Taxable Value Salvage Value Liquidation or Forced Sale Value Special Value
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Royal Institution of Chartered Surveyors，英 ， 国皇家特许测量师协会
International Accounting Standards，国际 会计准则
International Accounting Standards Committee ， 国际会计准则委员会
USPAP can be considered the quality control standards applicable for real property, personal property, intangibles, and business valuation appraisal analysis and reports in the United States and its territories. USPAP, as it is commonly known, was first developed in the 1980s by a joint committee representing the major U.S. and Canadian appraisal organizations. As a result of the Savings and Loan Crisis, TAF was formed by these same groups, along with support and input from major industry and educational groups, and TAF took over administration of USPAP The ASB of TAF develops, interprets, and amends the USPAP on behalf of appraisers and users of appraisal services
The IVSC is a Non-governmental Organisation member of the UN
with membership that encompasses（涵盖） all encompasses the major national valuation standard-setters and professional associations from 41 different countries.
IVS 2007
The IVSC has published the 8th edition of the IVS – IVS 2007. This edition, which was in development for two-and-ahalf years, includes several new components and has also undergone extensive revision and updating. International Valuation Standard 2, Bases Other Than Market Value, and International Valuation Application 2, Valuation for Secured Lending Purposes, have been rewritten, and the revision of Guidance Note 3, Valuation of Plant and Equipment, which was approved in 2005 after publication of the previous edition, has been reincorporated into the text.
（2） IVS（P69，表4-1） ）
International Valuation Standards
IVS 1 Market Value Basis of Valuation IVS 2 Bases Other Than Market Value IVS 3 Valuation Reporting
（续）
IVS 1 Market Value Basis of Valuation (P71)
Cost Approch
成本法
Sales Comparison Approach
市场比较法
Income Capitalisation Approach
收益资本化法 Including Discounted Cash Flow Analysis
第四章 国际资产 评估准则
第一节 概述
世界上影响最大的准则
IVS USPAP
我国的资产评估准则
第二节 About IVSC & IVS
IVSC
International Valuation Standards Committee 国际评估准则委员会
IVS
International Valuation Standards 国际评估准则
（4）GN（ P70，表4-3 ）
Guidance Notes
GN 1 Valuation of Real Property GN 2 Valuation of Lease Interests GN 3 Valuation of Plant and Equipment GN 4 Valuation of Intangible Assets GN 5 Valuation of Personal Property GN 6 Business Valuation GN 7 Consideration of Hazardous and Toxic Substances in Valuation GN 8 The Cost Approach for Financial Reporting-(DRC) GN 9 Discounted Cash Flow (DCF) Analysis for Market Valuations and Investment Analysis GN 10 Valuation of Agricultural Properties GN 11 Reviewing Valuations GN 12 Valuation of Specialised Trading Property GN 13 Mass Appraisal for Property Taxation GN 14 Valuation of Properties in the Extractive Industries GN 15 Valuation of Historic Property