IFPUG ABV Prüfungsthemen:
| Abschnitt | Ziele |
|---|---|
| Thema 1: Bewertungsanpassungen und weitere Aspekte | - Kapitalstruktur und Kapitalkosten - Abschläge und Zuschläge (Minderheitsabschlag, Mehrheitszuschlag) |
| Thema 2: Analyse von Finanzabschlüssen | - Cashflow-Analyse und Normalisierungsanpassungen - Analyse von Gewinn- und Verlustrechnung sowie Bilanz |
| Thema 3: Grundlagen der Unternehmensbewertung | - Zweck und Kontext von Bewertungsaufträgen - Bewertungstheorie und -grundsätze |
| Thema 4: Bewertungsverfahren und -methoden | - Vermögenswertverfahren - Ertragswertverfahren (Discounted Cashflow und Kapitalisierungsmethoden) - Marktverfahren (Vergleich börsennotierter Unternehmen und Transaktionsmethoden) |
| Thema 5: Wirtschafts- und Branchenanalyse | - Unternehmensspezifische Risikobewertung - Makroökonomische Faktoren und Branchenverhältnisse |
| Thema 6: Berichterstattung und berufsständische Standards | - Erstellung von Bewertungsberichten - Bewertungsstandards und Ethik des AICPA |
IFPUG Accredited in Business Valuation (ABV) ABV Prüfungsfragen mit Lösungen
Since the use of the extraordinary designation is so restrictive, obviously many items do not meet the strict definition for accounting purposes but nevertheless should be regarded as nonrecurring for analytical purposes. Some examples of such items would be all of the following EXCEPT:
- A. Effects of normal price fluctuations
- B. Write-offs and other expenses related to an acquisition
- C. Gains or losses on disposition of a segment of the business
- D. Gains or losses on the sale of assets
Antwort: A 🗳️
A single rule of thumb- that, for example, a satisfactory ratio is 2.0:1- is not widely followed in determining the current ratio, because of vastly different conditions typical in various
industries, such as accounts receivable and collection
periods and
inventory turnover periods. As with most ratios, the adequacy of the current ratios for the given company can be better gauged by:
- A. Comparison with a market leader than by comparison with any absolute standard
- B. Comparison with a market leader than by comparison with industry norms
- C. Percentage of sales and total assets
- D. Comparison with industry norms than by comparison with any absolute standard
Antwort: D 🗳️
The process of is the analysis of the alternative valuation indications in order to arrive at a final value estimate.
- A. Renegotiation
- B. Reassessment
- C. Revaluation
- D. Reconciliation
Antwort: D 🗳️
Which study found that companies with stock listed on national exchanges had lower discounts on their restricted stock transactions than did companies with stock traded over- the-counter (OTC)?
- A. Gelman study
- B. Trout study
- C. Maher study
- D. Moroney study
Antwort: B 🗳️
Normally, the business will realize the economic benefit of the prepaid expenses within the normal course of one business cycle. Therefore, normally:
- A. Revaluation adjustment is required with respect to recorded prepaid assets
- B. No revaluation adjustment is required
- C. No revaluation adjustment is required with respect to recorded prepaid expenses
- D. Revaluation adjustment is required
Antwort: C 🗳️
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