CVA 試験問題を無料オンラインアクセス

A control owner or potential owner might make control adjustments, but a minority owner, generally, could not force the same changes. Therefore, control adjustments normally would be made only in the case a controlling interest valuation, unless there was reason to believe that the changes were imminent and probable. These include all of the following EXCEPT:

• A.Gains, losses or cash realization from sale of excess assets
• B.Discounted operations
• C.Excess or deficient compensation and perquisites
• D.Elimination of operations involving company insiders (e.g. employment, non-market- rate leases)

S corporations, limited liability corporations, limited liability partnerships, family limited partnerships, professional corporations, real estate investment trust, investment companies registered under the investment company act of 1940 and personal holding companies are the examples of:

• A.Entities' structures giving rise to special legal or tax considerations (specified structure)
• B.Companies following valuation standards
• C.Cooperatives
• D.General and limited partnerships

The market approach, income approach, and asset approach, or a combination of these, are all used to value marital property, but the courts seem to be leery of:

• A.New approaches that have gained wide acceptance in the valuation community.
• B.New approaches that have not gained wide acceptance in the valuation community.
• C.New approaches and old approaches that have not gained wide acceptance in the valuation community.
• D.Evidence of sale of comparable practice'

Continuing the above example, if earnings were $30,000, earning per share would be:

• A.$2.50
• B.$4.00
• C.$3.00
• D.$2.25

If the interest
rate on
a term contract is below
the market interest rate for similar instruments at the time of event that triggers the transaction, the cash equivalent value the seller receives will be the contract's face value.

• A.Depends on agreement
• B.Same as
• C.Greater than
• D.Less than