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IFPUG ABV real answers - Accredited in Business Valuation (ABV)

ABV
  • Exam Code: ABV
  • Exam Name: Accredited in Business Valuation (ABV)
  • Updated: Jul 07, 2025
  • Q & A: 344 Questions and Answers
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IFPUG Accredited in Business Valuation (ABV) Sample Questions:

1. The accountant express limited assurance in that there are no material modifications that should be made to the statements in order for them to be in conformity with generally accepted accounting principles.

A) Reviewed statements
B) Compiled statements
C) Financial statements
D) Audited statements


2. The normalized economic income is capitalized, typically, as an annuity in perpetuity.
The capitalization rate used in this procedure should be:

A) derived from the property over a discrete period of time
B) Consistent with the measurement of net income
C) Commensurate with the risk of investment
D) Debt component and equity component are blended


3. The income capitalization approach is based on the economic principles of:

A) Amortization
B) All of the above
C) Anticipation
D) Capitalization


4. Which approach
provides a systematic framework for
estimating the
value of an intangible asset based on an analysis of actual sale and/or license transactions of intangibles that are comparable to the object?

A) Sales approach
B) Administrative approach
C) Income approach
D) Market approach


5. The general purpose of is to aid in making some quantifiable assessments of the long-term solvency of the business and its ability to deal with financial problems and opportunities as they arise.

A) Balance sheet leverage ratio
B) Both A and B are same
C) Capital Structure
D) Liquidity ratios


Solutions:

Question # 1
Answer: A
Question # 2
Answer: C
Question # 3
Answer: C
Question # 4
Answer: D
Question # 5
Answer: B

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