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Free ABV Exam Braindumps (page: 27)

Page 26 of 87
PDF with 344 Questions

Which one of the following is perhaps the most valuable source of authoritative information on a particular industry?

  1. Financial data
  2. Industry surveys
  3. Business press
  4. Trade associations

Answer(s): D



The advantages of searching online valuation information include all of the following EXCEPT:

  1. Faster and more efficient information retrieval than is usually possible in printed sources
  2. The ability to combine different facets of a subject in a single search statement
  3. To get maximum benefit from industry and economic research
  4. The ease of searching several databases in sequence to produce a comprehensive survey of the available literature

Answer(s): C



When there is a choice among accounting practices, private companies tend towards a more conservative selection in order to minimize taxes, while public companies may account more aggressively in order to report:

  1. More benefits
  2. More income so as to please shareholders
  3. Asset values
  4. Treatment of intangible assets

Answer(s): B



Which one of the following is/are example/s of normalizing adjustments?

  1. Adequacy of allowance and reserve accounts
  2. Non-depreciation methods and schedules
  3. Policies regarding capitalization or expensing of various costs (adjust to industry norms)
  4. Changes in capital structure

Answer(s): A,C






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