SVS No. 05 Valuation working paper


Issued by Valuation Standards Committee in Taiwan on 26 August ,2010


This Statement is based on the process standards of SVS No. 01 Summary of Valuation Standards, and its objective is to require how should valuers and its firm prepare, assemble, document and keep valuation working paper.

Valuation working paper refers to the documentation necessary to support a valuer’s analyses, opinions, and conclusions. A valuer must prepare a workfile for each engagement. A valuer must keep the workfile for a period of at least 7 years after preparation.

Effective date

This Statement is effective from 30 September, 2010.

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