How do I calculate an illuminance ratio?

In some spaces with simple geometry, you can actually perform these calculations by hand (see the IESNA handbook for formulae and more details). You can even measure them directly using a photometer. There are also some lighting design and daylighting simulation programs that perform these calculations. Look for a program that runs on a radiosity or ray-tracing engine, will model point source lighting, and will calculate illuminance on any specified plane. 

How limiting are the reflectance values in the finish requirements?

The requirements aren’t too unreasonable and can be achieved by balancing out darker colors with glossier textures (or vice versa). In fact, the reflectance values in this credit are on par with those listed as “default” finishes for evaluating daylighting in Core & Shell buildings. Because the thresholds are based on an area-weighted calculation, there’s also some flexibility in selecting accent materials and providing variety that way.

Can LEED 2009 projects elect to follow ASHRAE 62.1-2010 for this prerequisite?

Teams may choose to substitute ASHRAE 62.1-2010, Sections 6.4.1-6.4.2, for ASHRAE 62.1-2007, Section 5.1.1, to document compliance with IEQp1 for naturally ventilated buildings. ASHRAE 62.1-2010 adds geometric requirements that extend the allowed naturally ventilated floor area based on ceiling height and opening configuration.

What options are available to projects outside the US to meet this prerequisite?

Local codes may be used to meet the prerequisite if the project team can show equivalency with Sections 7 through 7 of ASHRAE Standard 62.1-2007. Projects outside the US can now also choose to comply with the minimum requirements of Annex B of CEN Standard EN 15251:2007 Ventilation for Nonresidential buildings.