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