Valuation Standards

Building on the foundation of its predecessors, this ninth edition of European Business Valuation Standards (EVS) was designed with the particular objective of providing standards that are relevant and easily comprehensible to valuers, clients and the public authorities.

Responding to increasing member demand, this is the first edition of European Business Valuation Standards (EVS-BV), now provide fundamentals of best practice in business valuation, with a quality that can be relied upon as a common benchmark by valuers, public authorities, investors and the financial industry throughout the European Union and beyond.

EVS-PME 2022 was conceived and designed to foster convergence in PME valuation across Europe, providing common ground and best practice regarding methodology, reporting and valuation approaches to a fast-mutating industrial landscape.

In this book, concepts such as ‘fixed assets’ and ‘in situ’/’ex situ’ values, scrap value and the three types of obsolescence (technological, functional and economic) and many more particular to PME are defined and standardised, in order to set a common language for valuation practice in the European Union, the European Economic Area, candidate EU member states and EU-associated and Neighbourhood countries.