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 (Dec 2012 edition) NEW

AVCAL/IPEV Valuation Guidelines (Sept 2009 edition)

AVCAL/IPEV Valuation Guidelines (2006 edition: for FY2009 and prior)

FAQs

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. In October 2012, the IPEV Investor Reporting Guidelines were also released.

View AVCAL Reporting Guidelines

View Excel Reporting Guidelines template

View IPEV Investor Reporting Guidelines