Publications

Publications

IVA maintains a growing library of standards and research that define the discipline and establish the intellectual foundation for structural accounting and governance. Public documents are available here. Technical materials that support implementation, valuation, and audit are available only to licensed practitioners and organizations adopting IVA.

IVA Standard

IVA Standard Version 1.0
The foundational document of the discipline.
Defines the multi ledger architecture.
Establishes recognition, valuation, evidence, and audit principles at the standard level.
Creates the IVA Balance Sheet and ledger equity positions.
Positions IVA as a structural accounting standard.

View the Standard Here

Future versions will be published with full version history and change logs.

Working Papers

Beyond Financial Dominance
Introduces the structural problem created by single ledger systems.
Presents the evidence base across management accounting, organizational behavior, and financialization.
Defines the need for a multi ledger architecture.
Establishes the intellectual foundation for IVA.

Read the Paper Here

Citation: Foster, Evan M. (2026). Beyond Financial Dominance: Why Modern Organizations Require a Multi‑Ledger Architecture. Integrated Value Architecture, LLC.

Additional working papers will be added as the discipline expands.

Technical Materials

IVA maintains a suite of technical documents that support valuation, evidence testing, audit, and practitioner training. These materials define the operational practice of the discipline and are available only to licensed practitioners and organizations adopting IVA.

Ledger Valuation Manuals
Define asset and liability classes, recognition criteria, valuation rules, evidence requirements, and structural event taxonomies for each ledger.
Available to licensed practitioners and organizations adopting IVA.

Audit Protocols
Define audit procedures, evidence testing, re‑scoring, cross‑ledger tracing, reconciliation, and certification requirements.
Available to licensed auditors and organizations undergoing IVA assessment.

Practitioner Guides and Training Materials
Support ledger owners, auditors, and implementation teams.
Available through IVA training and licensing.

Version History

IVA maintains a public record of all versions of the standard and working papers.
Technical materials follow controlled versioning and are accessible to licensed practitioners.

Version history will expand as the discipline evolves.