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The CBV Institute (French: L’Institut des CBV), formerly known as the Canadian Institute of Chartered Business Valuators (CICBV), is a Canadian business valuation organization. The CBV Institute is a not-for-profit valuation professional organization that establishes the practice standards, educational requirements, and ethical guidelines for its members.
The Chartered Business Valuator (CBV) (French: Experts en Evaluation d’Entreprises (EEE)) designation is a credential for business valuation professionals in Canada.[4] CBVs are governed by The Canadian Institute of Chartered Business Valuators.[5] CBVs quantify the value of a business, its securities, or its intangible assets.[6] CBVs use a variety of valuation methodologies to arrive at a conclusion, and explain their approach, methodology and conclusions in an easy to understand manner.[7] Various approaches used include asset-based approaches (liquidation, adjusted net book value), return-based approaches (capitalized earnings, capitalized cash flows, discounted cash flows), and market-based approaches (comparable company multiples). In the context of litigation, CBVs quantify the damages or losses arising in a legal dispute.[8]
The CBV Institute was founded in 1971 by 28 valuation professionals under the leadership of George Ovens.[9] At the time, the introduction of taxation of capital gains in Canada facilitated the general need for business valuation.
After completing the institute's comprehensive Program of Studies (which includes six courses dealing with business valuation, Canadian taxation, the law, and litigation support), completion of the Membership Qualification Exam (held annually), and obtaining practical experience requirements, candidates are then admitted to the membership.[10]
Students must take four courses as part of their education requirements:[11]
and pick two electives from the following:
学生は、CBV Instituteの登録学生に無料で提供されるFinancial Modeling Instituteの「財務モデリングの基礎」プログラムにも合格する必要があります。
認定獣医助手（CBV）には、継続的な専門能力開発の要件も課せられています。当協会は、業界の最新かつ進化するトピックを取り上げる様々なウェビナー、地域ワークショップ、全国会議を開催することで、この要件を支援しています。CBVは、専門的実務基準、行動規範、倫理規定を遵守することが求められます。
当研究所は、他の組織や大学教育パートナーにさまざまな上級資格を付与しています。[ 12 ]
CBV Institute は、事業評価の専門職を発展させ、CBV の国際的なプレゼンスを拡大するために、カナダおよび世界のさまざまな組織とさまざまなパートナーシップや関係を築いています。以下はその例です。[ 13 ]