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.
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.
: Explicitly state the purpose of the report and identify the intended users to ensure the level of detail is appropriate. Download chcb cbv
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: Define the standard being used (e.g., Fair Market Value). A Calculation Valuation Report is a written communication
: Members can download Practice Inspection Checklists to ensure all disclosure requirements are met.
: Access the full text of PS 110, 120, and 130 on the CBV Institute Standards page . 110 (PS 110) , which focuses on report
: Provide a clear statement of the value reached based on the calculation procedures performed. Guidance on "Draft" Reports