Practice Guide
Practice Guides help BV professionals maintain the highest standard of delivery. They also provide stakeholders and regulators information on key developments in the profession, and expectations of CVAs.
The table below shows the various types of Practice Guides:
| Practice Guide | Requirement of CVA Charter Holders | Purpose |
|---|---|---|
| Practice Note (PN) | Expected to comply | To ensure that CVA Charter holders adhere to high standards for ethics and professionalism |
| Guidance Note (GN) | Comply or explain departure | To provide more clarity to CVA Charter holders on the application of professional and industry standards |
| Bulletin (BU) | For Information | To provide information on the developments within the profession, its potential impact, and ways CVA Charter holders can address such developments. |
Practice Note
| PN-001 | Minimum Requirements for Performing Valuations and Issuing Business Valuation Reports (PDF, 115KB) |
| PN-002 | Minimum Disclosure Requirements for Summary Valuation Letters (PDF, 134KB) |
Guidance Note
| GN-001 | Impact of IFRS 16 on Valuation Analysis (PDF, 426KB) |
Bulletin
| BU-001 | Important Consideration Regarding the Impact of IBOR Reform on Valuations (PDF, 99.2KB) |
Thought Leadership Articles
| Understanding Basic Valuation Principles - A 101 Guide for Lawyers (PDF, 91.2KB) |
| SID AC Pit-Stop: Valuation in Southeast Asia's Technology Industry (PDF, 87.6KB) |
| Summary from Singapore Business Valuations Roundtable (PDF, 188KB) |
| Business Valuation of Companies with Incomplete Information (PDF, 86.5KB) |
| Valuation of Technology Companies (PDF, 97.1KB) |
| Trust and Value Creation (PDF, 267KB) |
| Valuation - Addressing Challenges in Uncertain Economic Times (PDF, 129KB) |
| The New Normal in Valuations (PDF, 81.7KB) |
| Valuing Intangible Assets in a Tangible World (PDF, 98.2KB) |
| Asking The Right Questions - Reviewing Financial Statements and Selecting Auditors in the Covid-19 Era (PDF, 85.6KB) |
|
3 Things You Need To Know About Business Valuation (PDF, 89.1KB) |
|
10 Key Insights on Business Valuation (PDF, 40.9KB) |
Others
|
Business Valuation Market Study 2017 (PDF, 1MB) |
