December 11th, 2025

The 2025 edition of the International Private Equity Valuation Guidelines has just been released by the IPEV Board. The IPEV Guidelines, while not mandatory for US GAAP/IFRS compliance, provide guidance on best practices in valuation for financial reporting by investment companies. The 2025 edition emphasizes, among others, the importance of Calibration to the latest founding rounds, the criteria for the appropriate use of third-party pricing information (including information from secondary transactions and evaluated pricing) and how to address situations in which limited information with respect to portfolio companies is available.

Access the 2025 IPEV Valuation Guidelines

Categories: Portfolio Valuation, Guides