IPEV Board has Started Review Process for the IPEV Valuation Guidelines

Published 20 December 2021

PrintCategory: AIFs

The IPEV Board has started the 2021 review process for the IPEV Valuation Guidelines.

For the 2021 review, the IPEV Board has issued a general call for feedback as it is not expecting to make significant changes to the guidelines. The IPEV Board proposes to incorporate:

  • the guidance provided during the COVID-19 pandemic, read more here.
  • further guidance on the valuation of early-stage venture investments and the calibration to the price of recent investment/funding rounds at each measurement date;
  • changes made to ASC Topic 820, highlighting any differences to IFRS 13; and
  • other feedback following the continued experience of industry practitioners applying IFRS 13 and ASC Topic 820.

The current Valuation Guidelines will continue to apply in the meantime and are available here.

Next step: The IPEV board welcomes feedback by 28 January 2022 and expects to publish the final revised guidelines in Q2 2022.

Tags:  Valuation


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