One of the main problems facing developing nations in the 20th. & 21st. centuries is poverty. Furthermore, due to the strong connection between poverty and organized crimes, terrorism, unlawful migrations, and environment destruction, poverty has become a global problem and forced itself on the agenda of every world conference. Therefore, many researches have been carried out on the role of various subjects in poverty reduction. Amongst them, a research done by Hernando de Soto on the role of ''secured titles'' in poverty reduction: "The Mystery of Capital", (NY: Bantam Press, 2000).Although the world has changed and there is a revolution named "Globalization"( as a result, a national economic growth is effected in one way or another by the economic grow of other nations), no research has ever investigated the role of valuation in poverty reduction. Therefore, this research work investigates the impact of valuation on poverty with the aim to reveal the importance of adopting the International Valuation Standards (IVS) for de Soto''s transformation process of ''dead capital'' into ''active capital'' for the purpose of initializing a sustainable poverty reduction course.