2014年4月5日星期六

Dernières IFPUG AFE ABV CRCM I40-420 140-420 examen pratique questions et réponses

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Code d'Examen: AFE
Nom d'Examen: IFPUG (Accredited Financial Examiner (AFE))
Questions et réponses: 286 Q&As

Code d'Examen: ABV
Nom d'Examen: IFPUG (Accredited in Business Valuation (ABV))
Questions et réponses: 344 Q&As

Code d'Examen: CRCM
Nom d'Examen: IFPUG (CERTIFIED REGULATORY COMPLIANCE MANAGER (CRCM))
Questions et réponses: 463 Q&As

Code d'Examen: I40-420
Nom d'Examen: IFPUG (Certified Function Point Specialist )
Questions et réponses: 249 Q&As

Code d'Examen: 140-420
Nom d'Examen: IFPUG (Certified Function Point Specialist )
Questions et réponses: 249 Q&As

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NO.1 The definition of specific business interest can be broken down into two broad questions:
1.-Is the valuation to be a valuation of assets or a valuation of securities?
2)-In either case, exactly what assets or what securities are subject to valuation? By securities
in above context, we mean:
A. Ownership interests; such as marketable securities and commercial papers
B. Ownership interests; such as stock, dept and partnership interests
C. Partnership interests
D. Equity or invested capital
Answer: B

IFPUG   ABV   ABV examen
5. Valuation of
must be specified. For example, the assignment might include
language such as” ...engaged to estimate the fair market value of the fixed assets, inventory,
and goodwill, on a going-concern basis of...”
A. Assets
B. Securities
C. Cooperatives
D. Partnerships
Answer: A

IFPUG   certification ABV   ABV   certification ABV

NO.2 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. General and limited partnerships
B. Cooperatives
C. Entities’ structures giving rise to special legal or tax considerations (specified structure)
D. Companies following valuation standards
Answer: C

IFPUG   ABV   ABV examen   ABV

NO.3 When specifying, who is to provide the valuation services, the important distinction is
whether the client is retaining the appraisal firm itself or the individual appraiser employed
by the firm. The common practice is:
A. To retain the individual appraiser rather than the firm
B. To retain the firm rather than individual appraiser, even though the expert witnesses testify
based upon their individual expertise and opinions
C. To retain the individual since the firm is responsible for completing the assignment
regardless of impairment the individual’s capability to perform the work
D. To retain firm as such practice also tends to provide discontinuity in retention of working
papers and related records, marking them accessible if they are needed months or even yearslater
as they frequently are
Answer: B

IFPUG   ABV examen   certification ABV   ABV

NO.4 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?
A. Rapidly increasing international flow of capital
B. Growing privatization of formerly socially owned businesses in almost every country of
the world.
C. Increased inflation in major parts of the world
D. Secondary market securities trading phenomenon
Answer: A, B

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