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Considerations Regarding the Concepts “Basis of Valuation or Standards of Value”, “Valuation Premises” and “Assumptions”


Sorin V. STAN


Currently, the valuation and the accounting standards worldwide recognized and applied contain differences in the definition of several essential concepts regarding assets valuation belonging to economic entities. In the article, the author refers to three concepts: Basis if Value or Standards of Value, Valuation Premises and Assumptions. The misunderstanding of the correct meaning of these concepts belonging to different international and national accounting and valuation regulations might produce partial or total misunderstanding of the work of the Valuer, in a certain jurisdiction. The understanding of the similitude and differences which still persist over the points of views upon the three concepts could be completed only after the completion of a comparative analysis of the current regulations belonging to some organizations with a widely recognized proficiency, namely IVSC, IASB, FASB, RICS and AICPA.


Journal information

  • Edited by: IROVAL under ANEVAR guidance
  • ISSN: 1842-3787
  • Frequency: bi-annual
  • Current Volume: 12 (2), 2017

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