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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. Download chcb cbv

: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page . A Calculation Valuation Report is a written communication

: A statement that the purpose of the draft is to obtain comments on errors or omissions. Resources for Members 110 (PS 110) , which focuses on report

: Disclose all major assumptions and limiting conditions that could materially affect the conclusion.

: List the specific information, documents, and management representations relied upon during the valuation.