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4 International Valuation Standards and Bases of Value

From: Calculation of Compensation and Damages in International Investment Law

Irmgard Marboe

From: Oxford Legal Research Library (http://olrl.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 22 May 2024

Subject(s):
Valuation — Conduct of proceedings

Modern globalized economy has made it necessary to identify uniform or at least comparable principles for the valuation of economic assets. This chapter introduces some of the best known and influential valuation standards and guidelines, such as the USPAP, the AICPA Valuation Standard, the International Valuation Standards, World Bank and MIGA Guidelines as well as UNCC propositions. In addition, some of the most important valuation bases are discussed briefly, such as market value, investment value, special value, synergistic value, and contractual value.

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