REVISIONS TO PRACTICE STANDARDS NOS. 110, 120, 130 – INDEPENDENT VALUATION CONCLUSIONS AND VALUATION REPORTS

June 3, 2021
This Exposure Draft concerning revisions to the practice standards for independent valuations (Practice Standards Nos. 110, 120 and 130, or “the Standards”) is issued by The Canadian Institute of Chartered Business Valuators (“CBV Institute”) for comment.  The Exposure Draft contains proposed changes which impact Calculation Valuation Reports, as well as other targeted improvements. The Standards may be modified in light of the comments received. 

Download Exposure Draft

DEADLINE FOR COMMENTS

Comments must be received by September 30, 2021 to be considered. Email comments are preferred, addressed to:
Catalina Miranda, CPA, CA, CBV
Director, Professional Practice
(416) 613-0300
catalina.miranda@cbvinstitute.com

OTHER DOCUMENTS FOR FURTHER REVIEW


Practice Standard No. 110


Practice Standard No. 120


Practice Standard No. 130


Practice Bulletin No. 3

Redline version


Redline version


Redline version


Redline version

Proposed revised


Proposed revised


Proposed revised


Proposed revised

Catalina Miranda, Director of Professional Practice for CBV Institute, summarizes the major changes to standards
which are being proposed.

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