judgement, competence and acceptable departures from the IVS. The contents contain information on Compliance with Standards, Assets and Liabilities, Valuer, Objectivity, Competence and Departures. General Standards The five General Standards set forth requirements for the conduct of all valuation assignments, including establishing the terms of a valuation engagement, bases of value, valuation approaches and methods, and reporting. They are designed to be applicable to valuations of all types of assets and for any valuation purpose. The General Standards are IVS 101 Scope of Work, IVS 102 Investigations and Compliance, IVS 103 Reporting, IVS 104 Bases of Value and IVS 105 Valuation Approaches and Methods. Asset Standards The Asset Standards include requirements related to specific types of assets. These requirements must be followed in conjunction with the General Standards when performing a valuation of a specific asset type. The Asset Standards include certain background information on the characteristics of each asset type that influence value, and additional asset-specific requirements on common valuation approaches and methods used. The Asset Standards are IVS 200 Business and Business Interests, IVS 210 Intangible Assets, IVS 300 Plant and Equipment, IVS 400 Real Property Interests, IVS 410 Development Property and IVS 500 Financial Instruments. Revisions to IVS The IVSC Standards Board intends to continuously review the IVS and update or clarify the standards as needed to meet stakeholder and market needs. The Board has continuing projects that may result in additional standards being introduced or amendments being made to the standards in this publication at any time. Members The IVSC has an internationally diverse array of member organisations, which they classify as Valuation Professional Organizations (VPO), Associate Valuation Professional Organizations (AVPO), Institutional Members (IM), Corporate Members (CM), and Academic Members (AM). Members can be sorted by country, name and member type by clicking on the buttons in the header of the columns. Sponsors The following organizations are listed as sponsors of the IVSC in 2022/23: American Institute of Certified Public Accountants American Society of Appraisers The Appraisal Foundation Appraisal Institute Appraisal Institute of Canada BDO Global Bloomberg L.P. CBV Institute CFA Institute China Appraisal Society DBS Bank Deloitte Ernst & Young Grant Thornton International Houlihan Lokey International Finance Corporation KPMG Kroll Lincoln International Mazars Multilateral Investment Guarantee Agency OCBC Bank Organismo Italiano di Valutazione (OIV) Public Investment Fund PricewaterhouseCoopers Royal Institution of Chartered Surveyors Saudi Authority for Accredited Valuers (Taqeem) Sea Group Ltd Stout United Overseas