IVA Standard Version 1.1
IVA Standard Version 1.1 establishes the formal multi-ledger architecture of Integrated Value Architecture. It defines the structural categories, evidence requirements, and governance rules that ensure consistent organizational analysis across contexts and sectors.
The standard specifies the boundaries of each ledger, the conditions for recognition, and the documentation requirements for structural events. It provides the authoritative definitions that all IVA diagnostics, valuation methods, and implementation practices must follow.
Version 1.1 updates the foundational release to align with public standards and ensures that small business owners are represented. It does not include diagnostic scoring, valuation formulas, or implementation procedures. Those artifacts are separate and must remain consistent with the standard.
The Five IVA Ledgers
The IVA Standard defines five ledgers. A domain is included as a ledger only when it:
- represents a distinct form of value that must be stewarded over time,
- requires its own rules for recognition and audit,
- cannot be reduced to or absorbed by any other ledger, and
- shapes decisions in ways no other ledger can substitute for.
Financial Ledger
Defines the monetary structure of the organization, including assets, liabilities, and equity.
Operational Ledger
Defines workflow and execution structure using Structural Value Units.
Capacity Ledger
Defines staffing, skills, systems, data quality, and infrastructure as structural capacity conditions.
Externalities and Equity Ledger
Defines obligations, exposures, legitimacy conditions, and distributional structure.
Learning and Innovation Ledger
Defines learning, adaptation, and future capability as structural value domains.
Scope of the Standard
The IVA Standard defines:
- ledger boundaries and structural categories,
- evidence expectations for recognition,
- documentation requirements for structural events,
- rules for cross-ledger impacts, and
- governance conditions for updates to the standard.
Any modification to ledger definitions, structural categories, or recognition rules must meet a higher evidence threshold than the evidence required to apply the existing standard.
The standard does not define diagnostic scoring, valuation logic, or implementation methods. These are separate artifacts that must remain consistent with the standard.
Published: February 2026
Author: Evan Micheal Foster - Springfield, Illinois