Notification / Circular No.: IBBI/RV/93/2026 dated April 01, 2026
Applicable Act / Rule: Insolvency and Bankruptcy Code, 2016
Valuation of assets is a critical component under the Insolvency and Bankruptcy Code, 2016 for maximisation of value of the corporate debtor and for informed decision-making by stakeholders such as creditors and resolution applicants. Various regulations under the Code mandate that valuation must be conducted in accordance with standards notified by the Insolvency and Bankruptcy Board of India. This circular formalises the applicable valuation standards for such purposes.
The Board hereby notifies the International Valuation Standards (IVS), as issued and updated from time to time by the International Valuation Standards Council (IVSC), as the valuation standards applicable for the purposes of valuations conducted under the Insolvency and Bankruptcy Code, 2016 and regulations made thereunder, until further orders.
This circular shall apply to all valuations conducted under the Code and shall come into force from the date of its issue.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.
