Many companies and investors use financial derivatives to mitigate risks, but only the more sophisticated are aware of how the value of their holdings in such instruments fluctuates over time. The problem is particularly acute with over the counter (OTC) products which are not traded on exchanges and for which current price information is not available.
http://www.ivsc.org/content/equity-derivatives-consultation International Professional Valuation Standards
Following the publication of the Competency Framework for Professional Valuers published in 2012, which set out the basic attributes required to be considered a professional valuer, the IVSC Professional Board has been in discussion with the Valuation Professional Organisations' Advisory Forum to consider the next steps in developing more detailed benchmarks under the various headings in the Competency Framework. It has also consulted with other international professional organisations who have sucessfully established common standards for the training and development of individuals in different countries. The objectives are to increase public recognition and trust in professional valuers and raise the image and profile of the profession globally.