Technical Whitepaper Series No. 1
Mixed-Method Data & AI Value Evidence Review Framework
This framework is not a valuation opinion, accounting conclusion, audit position, transaction price determination, market-value certification, or investment recommendation.
Requirements
- RequirementReview contexts: management value evidence review, transaction or commercial value evidence review, & financial reporting assessment
- RequirementSubject identification for dataset, model, data pipeline, software component, contractual right, AI-enabled process, or combined asset group
- RequirementCost, income, & market perspectives used as evidence-organizing lenses, not valuation calculations or pricing models
- RequirementEvidence stage labels from assertion through internal rationale, documented evidence, tested scenario evidence, & professional review evidence
Deliverables
- Subject-of-review definition
- Value review context statement
- Cost evidence summary
- Income assumption register
- Market reference review
- Composite adjustment assessment
- Evidence maturity rating
- Sensitivity analysis
- Accounting boundary note
How this standard has evolved
01Consultation Draft
This version is open for review and may change before release.
02Bounded Use
Use the framework within its stated limits and professional context.
03Stakeholder Review
Feedback from members and subject experts informs revisions before publication.
04Revision Discipline
Updates are tracked so readers can see what changed and why.