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

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. 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.

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