ICAI Exposure Draft
Drafts - Valuation Standards, 2026 by Insolvency, Bankruptcy and Valuation Standards Board of ICAI
1. Framework for the Preparation of Valuation Report in accordance with the Indian Valuation Standard
2. ICAI Valuation Standard 102 - Valuation Bases
3. ICAI Valuation Standard 103 - Valuation Approaches and Methods
4. ICAI Valuation Standard 202 - Reporting and Documentation
5. ICAI Valuation Standard 301 - Business Valuation
6. ICAI Valuation Standard 302 - Intangible Assets
7. ICAI Valuation Standard 303 - Financial Instruments
[Last date for Comments: November 22, 2026]
