Last edited 27 Jan 2025

Liquidation value

The International Valuation Standards (IVS), published by the International Valuation Standards Council in 2021, defines liquidation value as: ‘The amount that would be realised when an asset or group of assets are sold on a piecemeal basis. Liquidation value should take into account the costs of getting the assets into saleable condition as well as those of the disposal activity. Liquidation value can be determined under two different premises of value … (a) an orderly transaction with a typical marketing period; or (b) a forced transaction with a shortened marketing period.’

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