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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.

: Describe the approach used (e.g., Income-based or Market-based) and the rationale for selecting it. Download chcb cbv

: Define the standard being used (e.g., Fair Market Value). : Describe the approach used (e

: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page . : Explicitly state the purpose of the report

: Explicitly state the purpose of the report and identify the intended users to ensure the level of detail is appropriate.