Over the past few years there have been a number of changes to the Institute’s Practice Standards and Practice Bulletins. Changes to Practice Standards include fairness opinions; valuation reports prepared for purposes of securities legislation, regulation or policies; the conditions for the use of draft reports; valuation for financial reporting; and disclosure of independence and practice standard conformity. Changes to Practice Bulletins include guidance on the distinction between limited critique reports and other types of reports; when communications are not valuation, advisory, expert or limited critique reports; and disclosure of reliance on financial statements and other information.
The information, analysis and opinions expressed in the webinars, podcasts and/or congress presentations are solely those of the presenter/author, are not reviewed by the Institute as to content or accuracy, and are not endorsed by CBV Institute or any of its Members.