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IFPUG Accredited in Business Valuation (ABV) Sample Questions:

1. Any Buy-Sell agreement, restrictions, or other similar factor relating to the right to use or sell the property will be ignored for estate gift, and generation skipping tax purposes unless the agreement meets any of the following test EXCLUDING:

A) It must be a device to transfer the property to the natural objects of the transferor's bounty (such as family members) for less than adequate and full consideration in money or money's worth
B) It is a key player in Buy-Sell arrangements
C) It is a bona fide business arrangement
D) Its terms must be comparable to similar arrangements entered into by persons in an arm's length transaction

2. is perhaps the most difficult task for the business appraiser.

A) Estimation of invested capital
B) Getting two or more parties with different economic and business expectations to agree on projected future benefits and the risks associated with achieving those projections.
C) Selection of enterprise value premise.
D) Identification of partial interest.

3. Various analysts have interpreted net tangible assets to mean any one of the following EXCEPT:

A) Net current value of the financial assets and the tangible assets less current liabilities only
B) Gross current value of the financial assets and the tangible assets minus all net liabilities
C) Net current value of the financial assets and the tangible assets minus all liabilities
D) Gross assets net of accumulated depreciation (i.e., current market value of the tangible assets net of economic depreciation)

4. The advantages of having a formal, independent outside appraisal, kept current with periodic updates are many. From a business planning perspective, the typical strong (management/ownership relationship) in a closely held business often requires a valuation study in order to support:

A) Business directions and investments alternatives
B) Acceptable valuation philosophy
C) Professionally prepared approvals
D) Various ownership strategies

5. Which approach is based on the
estimation of the
economic benefits that the non- controlling ownership interest holder expects to realize over the expected holding period of the subject investment, discounted at an appropriate rate of return?

A) market-derived data approach
B) bottom-up approach
C) discount approach
D) direct comparison approach

Solutions: