What’s New in the 2025 Standards:
01
Emphasis on Environmental, Social, and Governance (ESG) factors
ESG considerations have become increasingly important in investment and asset valuation. This represents a significant addition aligned with global developments. Dr. Esther Duflo (Chair of the Global Council of Experts between 2019–2023) highlighted the role of these factors in enhancing transparency and professional standards within the global financial system.
02
Introduction of New Standards:
-
Standard 105: Valuation Approaches
Focuses on how different valuation approaches are applied to arrive at accurate values. -
Standard 106: Documentation and Reporting
Highlights the importance of documenting valuation processes and preparing accurate valuation reports. This standard did not exist in the 2022 standards.
03
Addition of a Formal Hierarchy for Valuation Evidence in the 2025 Standards
Valuation evidence is ranked according to its reliability, with preference given to actual transaction data over quoted offers and previous valuations. This enhances the accuracy and transparency of valuation processes.
04
Addition of New Terminology:
- Environmental, Social, and Governance (ESG): Explains the role of these factors in asset valuation.
- Automated Valuation Model (AVM): Introduced as a technological tool used for estimating value.
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ملخص مقارنة بين معايير التقييم الدولية لعامي 2022 و 2025