AWARDS & HONOURS CEREMONY 2022 – VIDEO AVAILABLE

Did you miss our 2022 Awards & Honours livestream on YouTube last week? Not to worry – we’ve got you covered.

Watch the presentations here...

FASB VOTES TO DROP GOODWILL AMORTIZATION PROJECT

On June 15, the Financial Accounting Standards Board voted unanimously to not move forward with its investigation of moving to a goodwill amortization model from the current impairment model. Many reasons were cited, including seeing which direction IASB takes regarding goodwill, a rejection of the argument that the costliness of the impairment model was relevant, and a diminishment of information being provided to investors.

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SOURCES FOR COST OF EQUITY DATA – SURVEY SAYS…

Valuators were recently surveyed on their COE data sources of choice.

Click here to see which data sources came out on top.

IFRS CONSULTATION ON NEW SUSTAINABILITY STANDARDS

Developments in sustainability standards continue to unfold internationally at a rapid pace. The IFRS Foundation’s new International Sustainability Standards Board (ISSB) has recently issued an exposure draft containing two new proposed standards.

Valuation and value creation is at the heart of the new disclosure standards. A key feature of the standards is a focus on enterprise value (EV), a concept that is central to the CBV profession. The disclosures are meant to allow investors to assess the effect of significant sustainability-related risks and opportunities on a company’s enterprise value. CBVs are uniquely positioned to make the link for their clients between the impact of various risks and opportunities, including ESG, on EV.

Members are encouraged to review the proposed standards and share any feedback with the Institute via email to catalina.miranda@cbvinstitute.com, by July 15. CBV Institute remains engaged with Financial Reporting & Assurance Standards Canada (FRAS) on this important development in financial reporting.

These disclosure standards are:

• IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
• IFRS S2: Climate-related Disclosures

More Information…

REGIONAL ROUNDTABLES & INSTITUTE UPDATE

Join CBV Institute President & CEO, Christine Sawchuk, Director of Professional Practice, Catalina Miranda, and your Regional Director for an intimate roundtable and update on Institute initiatives. We are very interested in hearing your views and feedback on activities and progress in the profession.

To register for these free events, click on your region above. Registration is limited to 35 for each, so register early to secure your spot.

OTHER EVENTS

IVSC VALUATION WEBINAR SERIES
The IVSC is hosting a series of free-to-join webinars in June that cover a range of pertinent valuation topics, including:

• The Global Outlook
• Analysing Intangibles
• Valuation of Digital Assets
• Valuation, Inflation & Cost of Capital
• The Evolution of ESG in Valuation

More Information…

PAID ADVERTISEMENTS
CBV Institute is neither affiliated with, nor endorses, these programs.