1. International Valuation Standards

2. References

Investment value is the value of a property to a particular investor. In the U.S. and U.K., it is equal to market value for the investor who has the capacity to put the property to good use—its highest-and-best-use, its most valuable use. For other investors with limited capacity or vision, investment value is lower because they cannot put the property to use in a way that is maximally productive.

International Valuation Standards

The current edition of International Valuation Standards (IVS 2011) defines Investment Value in a way which allows for either a higher value than market value or a lower value than market value:

Investment value - the value of an asset to the owner or a prospective owner for individual investment or operational objectives. ^[1]

Investment Value is a subjective measure of value, a 'value-in-use', whilst Market Value is an objective 'value-in-exchange'. As defined in IVS2, Investment Value is the valuation equivalent of the accountancy concept of Value-in-use. Whereas IFRSs define the accountancy concepts of fair value and Value-in-use in operational terms, IVSs define Market Value and Investment Value by way of generalised definitions.

References

• High Anglican
• High anti radiation missile
• High anti-radiation missile
• High Anxiety (Dawson's Creek episode)
• High Anxiety (Full House Episode)
• High Anxiety (Golden Girls episode)
• High Anxiety (King of the Hill)
• High Aragon
• High arcal
• High Archon
• High Arctic Large Igneous Province
• High Armanen Order
• High art
• High As A Kite
• High ASCII
• High Ash Church of England Combined School
• High Assurance Guard
• High Assurance Internet Protocol Encryptor
• High as the sky wide as the earth
• High as the Sky, Wide as the Earth
• High Atlas mountains
• High Availability
• High-availability
• High availability
• High Availability Cluster Multiprocessing