IBBI Notifies International Valuation Standards (IVS) for Valuations under IBC

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  • Last Updated on 4 May, 2026

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IBBI valuation standards

Circular No. IBBI/RV/93/2026, Dated 01.04.2026

The Insolvency and Bankruptcy Board of India (IBBI) has notified the International Valuation Standards (IVS), as issued and updated by the International Valuation Standards Council, as the applicable standards for valuations conducted under the Insolvency and Bankruptcy Code, 2016.

1. Applicability of IVS

The notified standards shall apply to:

  • All valuations undertaken under the IBC
  • Valuations conducted under regulations framed under the Code

2. Adoption of Global Standards

  • IVS, as updated from time to time by IVSC, will serve as the benchmark for valuation practices
  • Ensures alignment with:
    1. International best practices
    2. Globally accepted valuation methodologies

3. Objective of the Notification

The move aims to:

  • Enhance consistency and reliability in valuation outcomes
  • Improve transparency and comparability
  • Strengthen credibility of the insolvency resolution process

4. Effective Date

  • The notification is effective immediately

5. Conclusion

By adopting IVS, the IBBI has taken a significant step towards standardising valuation practices, ensuring that insolvency-related valuations are conducted with greater accuracy, transparency, and global alignment.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied