| Summary: | International Valuation Standards Committee (IVSC) wants to avoid the emergence of international disputes and/or the formation of misconceptions in some countries, regarding the use and application of market valuation bases unsubstantiated. Evaluators responsible for applying these standards must ensure that there have been selected the appropriate measurement bases using all means to increase the understanding of evaluation beneficiaries, avoiding circumstances that might mislead the public and objectively reporting estimates made. The International Valuation Standard 2 (IVS 2) comes to saturate an alternative situation, having two goals, namely: identify and explain the other evaluation bases than the market value and, at the same time, to establish the standards for their implementation; to show the difference between these bases and the market value. This are the main goals of this paper.
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