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The IVSC issues Perspectives Papers from time to time, which focus on pertinent valuation topics and
emerging issues. Perspectives Papers serve a number of purposes: they initiate and foster debate on
valuation topics as they relate to the International Valuation Standards (IVS); they provide contextual
information on a topic from the perspective of the standard setter; and they support the valuation
community in their application of IVS through guidance and case studies.
Perspectives Papers are complementary to the IVS and do not replace or supersede the standards.
Valuers have a responsibility to read and follow the standards when carrying out valuations.