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


Also tagged ‘Valuation’

3 Apr 2020AIFs

COVID-19: Special Valuation Guidance for Estimating Fair Value is Published

To help fund managers address the consequences of the COVID-19 pandemic in portfolio company valuations, the International Private Equity & Venture Capital Valuation Guidelines Board has published special valuation guidance for estimating fair value.

covid19Valuation

Other updates

22 Jun 2022Impact and ESGUpdates

Authorised AIFMs’ Integration of Sustainability Factors and Risks Applies from 1 August 2022

Authorized AIFMs shall from 1 August 2022 ensure that their systems, processes, and internal controls reflect relevant sustainability risks as defined in the SFDR.

AIFMDComplianceDisclosure RequirementsSustainability
17 Jun 2022Impact and ESGUpdates

ESMA Provides Guidelines for Funds’ Use of ESG Related Terms

On 31 May 2022, the European Securities and Markets Authority (ESMA) published a supervisory briefing which provides guidance on sustainability risks and disclosures in investment management.

Disclosure RequirementsESMASustainability
28 Apr 2022Taxation / VATUpdates

Higher Corporate Tax Rate for Danish Financial Companies and Deductibility Cap on Salary Expenses

On 6 April 2022, the Danish Government presented a proposal for an amendment of, among others, the Danish Corporation Tax Act.

Danish RegulationManagement Remuneration
26 Apr 2022Impact and ESGUpdates

Final Regulatory Technical Standards for SFDR and Taxonomy Regulation are Published

The RTS will define the new standard for sustainability-related disclosures in the financial services sector in the EU and supplements provisions of the SFDR and of the Taxonomy Regulation.

AIFMDComplianceDisclosure RequirementsSustainability
24 Jan 2022Impact and ESGUpdates

Invest Europe to set ESG Reporting Standards

In November 2021, Invest Europe released its Climate Ambition in which the association committed to contribute to the EU becoming climate-neutral by 2050 and pledged to help the P/E and VC industry move towards net zero. 

AIFMDComplianceDisclosure RequirementsSustainability
6 Jan 2022ELTIFsUpdates

The EU Commission Proposes Amendments to the Regulation of European Long-Term Investment Funds

On 25 November 2021, the European Commission published its proposal to amend the Regulation of European Long-Term Investment Funds (ELTIFs) as part of a new Capital Markets Union (CMU) legislative package.

Retail Investors