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017 2 International Valuation Standards - cas.org.cn

017 2 International Valuation Standards - cas.org.cn

www.cas.org.cn

International Valuation Standards Glossary 4 20.6. Participant The word “participant” refers to the relevant participants pursuant to the basis (or bases) of value used in a valuation engagement (see IVS 104 Bases of Value).

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