: Describe the approach used (e.g., Income-based or Market-based) and the rationale for selecting it.
: Define the standard being used (e.g., Fair Market Value). Download chcb cbv
: A statement that the purpose of the draft is to obtain comments on errors or omissions. Resources for Members : Describe the approach used (e
: Explicitly state the purpose of the report and identify the intended users to ensure the level of detail is appropriate. : Describe the approach used (e.g.
: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page .
According to , any draft report must include specific warnings to prevent misuse. Your write-up should include:
: Disclose all major assumptions and limiting conditions that could materially affect the conclusion.