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Financial ABV Exam
Accredited in Business Valuation (ABV) (Page 10 )

Updated On: 12-Jan-2026
Page 10 of 70
PDF with 344 Questions

A general category of taxable events relates to the amount of recognition of income (if any) associated with economic benefits received by a business. Examples of this category of taxable events include all of the following EXCEPT:

  1. The valuation of property received, such as rents
  2. The valuation (or the solvency/insolvency test) related to the recognition (or non- recognition)
  3. A valuation that is needed when a business (whether the business is a proprietorship, corporation or partnership)
  4. A valuation when a tax payer claims a deduction

Answer(s): C,D



The difference in value between the carrying amount of goodwill and the actual fair value of the goodwill is known as:

  1. Impairment
  2. Gray Arena
  3. Mutilation
  4. Black Arena

Answer(s): A



The most common interpretation of net tangible asst value is:

  1. Gross assets net of accumulated depreciation (i.e., current market value of the tangible assets net of economic depreciation)
  2. Net current value of the financial assets and the tangible assets less current liabilities only
  3. Net current value of the financial assets and the tangible assets minus all liabilities
  4. Net current value of the financial less current liabilities only

Answer(s): B



Marital dissolution cases in jurisdiction where personal rather than a marital asset and therefore needs to be separately valued from the rest of the business enterprise. This example is an application of:

  1. Controlling ownership interest
  2. Merged and acquired family business
  3. Capitalized access earnings method
  4. Market based valuation approach

Answer(s): D



is the flip side of discounts, which can be added for a variety of factors, such as control, industry risk, or a swing vote.

  1. Premiums
  2. Combined discounts
  3. Contingent liability discounts
  4. Blockage discounts

Answer(s): A



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