Home > Resources > Guidelines and Templates > Valuation and Reporting Guidelines
Valuation and Reporting Guidelines
Valuation Guidelines
The Valuation Guidelines are based on the concept of fair market value, as opposed to historical cost. There is no substantive difference between these International Guidelines and the pre-existing AVCAL fair market value Guidelines. A revised version of the IPEV Guidelines was subsequently released in September 2009.
AVCAL asks each of its Investor Members to apply these Guidelines when reporting valuations to Investors.
AVCAL/IPEV Valuation Guidelines (Sept 2009 edition)
AVCAL/IPEV Valuation Guidelines (2006 edition: for FY2009 and prior)
Visit the International PE & VC Valuation Guidelines website
APRA letter to Trustees on valuation practices for unlisted assets - 16 Apr 2009
ASIC guidance on FY2009 financial reports - 29 June 2009
Reporting Guidelines
These guidelines were adopted by the AVCAL Council on 17th June 2004. All members must use these guidelines, effective 1 January 2005.
