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Financial ABV Exam
Accredited in Business Valuation (ABV) (Page 2 )

Updated On: 12-Jan-2026
Page 2 of 70
PDF with 344 Questions

The United State is by far the world leader in markets for both publicly traded securities and closely held businesses and business interests. Two factors have combined to accelerate the spread of U.S technology in financial appraisals and market throughout the world. Which of the following is/are of those factors?

  1. Rapidly increasing international flow of capital
  2. Growing privatization of formerly socially owned businesses in almost every country of the world.
  3. Increased inflation in major parts of the world
  4. Secondary market securities trading phenomenon

Answer(s): A,B



All of the various tangible personal property valuation method and procedures can be grouped into the following approaches EXCEPT:

  1. The work-in-process inventory of a professional services firm
  2. The merchandise inventory of a manufacturer/processor or of a wholesale/retail company
  3. Final valuation reconciliation
  4. Financial asset account categories

Answer(s): C,D



Which of he following factors is NOT considered, among others, when determining if quantitative adjustments to the sales comparison data are necessary?

  1. Age of each transaction
  2. Land-to-building ratio of each property
  3. Absolute location and relative location of each property in relation to population centers, highways, and so forth
  4. Safety aspects of each property

Answer(s): D



The sales comparison approach is based on the economic principles of:

  1. Efficient markets
  2. Special financing and other terms regarding each sales transactions
  3. Age of each property
  4. Supply and demand

Answer(s): A,D



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

  1. Commensurate with the risk of investment
  2. Consistent with the measurement of net income
  3. Debt component and equity component are blended
  4. derived from the property over a discrete period of time

Answer(s): A



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