Business value assessment (Synergy test answers) 77 poi

Business value assessment (Synergy test answers) 77 points 30 questions

The appraiser shall indicate the date of appraisal of the object in the appraisal report, guided by the principle ...
Price changes
Usefulness
Compliance
Limiting performance

In the case of choosing analogs among Western companies, it is necessary to carry out the procedure with the reporting of the assessed company ...
Normalization
Inflationary adjustment
transformations

The enterprise value determined by the comparative approach is ... if it is known that the price / earnings multiple for the peers was 6.3; “Price / cash flow” - 10.5; “Price / revenue” - 4.3 (in the calculations, the significance of the multipliers is taken as equal), the activity of the company being assessed is unprofitable, its revenue was 1,200,000 monetary units, and the cash flow was 200,000 monetary units.
2,100,000 monetary units
3,630,000 monetary units
5160000 monetary units

To determine the value of the residual value, the formula "..."
The residual value of the assets of the enterprise minus the costs of liquidation minus the liabilities
The method of transactions is based ...
On the assets of the evaluated company
On the assessment of minority stakes in similar companies
Assessment of controlling stakes in similar companies
On the future income of the assessed company

The Edwards-Bell-Olson model eliminates the flaw in the ... approach to business valuation
Costly
Comparative
Profitable
The main disadvantage of the cost-based approach to business valuation is
His speculation
Lack of consideration of business development prospects
Lack of reliable information about the subject of assessment

For the purpose of evaluating accounts receivable, a specialist should study ...
Help from the accounting department on the composition and timing of the occurrence and repayment of receivables
Contracts with buyers and customers
Agreements with credit institutions

To accept the results of the capital market approach to align with the results of the income and cost approaches, it is necessary
Apply no adjustments
Apply discount for low liquidity
Apply control premium and, if necessary, discount for low liquidity
Apply a discount for uncontrolled nature

In accordance with the principle ... a subject of assessment that does not meet market requirements is likely to be assessed below average
Substitutions
Compliance
Contribution
Competition

To determine the value of a non-controlling stake in low-liquid shares with a known value of 100% of the stake at the control level, it is necessary ...
Add bonus for controlling character
Subtract discounts for non-controlling nature and low liquidity xs
Subtract the discount for non-controlling
Subtract a discount for low liquidity

If it is known that the book value of the organization´s funds as of the date of valuation is 50,000 monetary units, accounts receivable - 450,000 monetary units. (12% of it is hopeless), the market value of real estate as of the valuation date is 8,400,000 monetary units, machinery and equipment - 13,520,000 monetary units, reserves - 3,890,000 monetary units, financial assets - 785,000 monetary units. units, the cost of obligations is 22,760,000 monetary units, then the value of the enterprise, determined by the cost approach, is ...
4,281,000 den units
26310000den units

It is customary for a business valuation report to provide an overview of macroeconomics ...
Industries
Region and industry
Countries, regions and industries
region

The multiplier "..." is momentary
Price / Profit
Price / cash flow
Prices / net assets

In assessing the value of an enterprise ... risks
Systematic and non-systematic

If it is known that the average value of the “price / profit” multiplier for several analogous companies is 6.5, the profit of the evaluated company is 80,000 den.units, and the revenue is 1,000,000 den.units, then the value of the evaluated