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AI responses may include mistakes. For legal advice, consult a professional. Learn more Exposure Drafts - CBV Institute

: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page . Download chcb cbv

A Calculation Valuation Report is a written communication providing a conclusion on the value of shares or assets, typically involving less detailed review and analysis than Comprehensive or Estimate reports. AI responses may include mistakes

: Describe the approach used (e.g., Income-based or Market-based) and the rationale for selecting it. A Calculation Valuation Report is a written communication

The (Canadian Institute of Chartered Business Valuators) recently updated its Valuation Practice Standards , which officially went into effect on January 1, 2026 . A key part of these updates is Practice Standard No. 110 (PS 110) , which focuses on report disclosure and emphasizes that reports must be tailored to the specific needs of the engagement and its users.

According to , any draft report must include specific warnings to prevent misuse. Your write-up should include:

: A clear statement that the document is a draft and subject to further analysis and correction.