Some of the biggest questions in business valuation are the newest ones. Emerging Topics is where Chartered Business Valuators (CBVs) examine the forces reshaping how value is measured, from artificial intelligence to ESG to digital assets.
These topics offer a distinct lens on issues where the valuation playbook is still being written.
What qualifies as an emerging topic
An emerging topic is a new or rapidly evolving issue whose impact on business value is still taking shape. These topics share a few traits:
- It’s recent or fast-moving, and its effect on value isn’t yet fully understood.
- It’s forward-looking, shaping how value will be measured, not just how it has been.
- It cuts across industries and practice areas.
As a topic matures and practice becomes established, it may graduate to a dedicated business topic or practice area.
Featured emerging topics
CONNECT 2026 Insights
From Uncertainty to Insight
Geopolitical disruption, technological change, and growing regulatory scrutiny are transforming how businesses are financed, bought, sold, and valued, making credible valuation expertise more essential than ever.
CBV Institute’s 2026 issue of CBV Insights draws on four stand-out sessions from CONNECT 2026 in Calgary, examining global economic trends, management forecast credibility, start-up valuation in an uncertain market, and how Indigenous ownership is reshaping the Canadian deal landscape. Discover how Chartered Business Valuators help business leaders move from uncertainty to insight.
Artificial intelligence in valuation
AI is both a disruptive force and a powerful tool, reshaping valuation and M&A through efficiency, data analysis, and predictive modelling. CBVs explore how to harness it while keeping professional judgment at the centre.
Intangible assets
Value is increasingly driven by things we can’t see or touch, including brands, human capital, software, patents, and beyond.
In a three-part interview series hosted by innovation strategist Shawn Kanungo, CBVs share expert perspectives from financial reporting, litigation, and private equity.
Financial Reporting
Litigation
Private Equity
Cryptoassets
2019 Sponsored Research Paper
Decrypting Crypto
Cryptoassets are a unique and risky class, and valuing them appropriately is accurately is a growing focus for the profession.
CBV Institute’s 2019 Sponsored Research Initiative recipient paper, Decrypting Crypto, examines 32 publicly traded Canadian companies with cryptoasset holdings or crypto-related revenue. Authors Tara K. Singh, CBV, and Tylar St. John, CBV, share how these assets are valued.
Valuation in financial reporting
Valuations play a growing role in the audit ecosystem, an area facing increasing regulatory scrutiny and audit challenge. In partnership with the Canadian Public Accountability Board (CPAB), CBV Institute examines this role in a new paper.
Environmental, social, and governance
ESG factors increasingly influence what a business is worth. CBVs analyze how ESG shapes value, risk, and long-term growth.
For deeper coverage, see Environmental, social & corporate governance.