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: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page .

: A statement that the purpose of the draft is to obtain comments on errors or omissions. Resources for Members Download chcb cbv

: Define the standard being used (e.g., Fair Market Value). : You can find the latest proposed revisions

AI responses may include mistakes. For legal advice, consult a professional. Learn more Exposure Drafts - CBV Institute Download chcb cbv