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Vendor: NACVA
Exam Code: CVA
Exam Name: Certified Valuation Analyst (CVA)
Certification: NACVA Certification
Total Questions: 251 Q&A
Updated on: Dec 19, 2024
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In many instances, value considerations are tempered by internal variables, often variables relative to specific shareholding as opposed to the company as a whole. Which of the following is NOT out of such variables?
A. Size of the subject interest (reflecting not only magnitude but control issues)
B. The right to vote and to impact the direction of the business
C. Restrictive provisions affecting ownership rights
D. Legal proceedings related to ownership or management prerequisites.
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
B. No revaluation adjustment is required
C. No revaluation adjustment is required with respect to recorded prepaid expenses
D. Revaluation adjustment is required with respect to recorded prepaid assets
____________ is a specialized classification of intangible and its categories are creative (e.g. copyrights) and innovative (e.g. patents).
A. Intellectual properties
B. Intellectual capital
C. Both A and B
D. Intellectual rights
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The following table comprehensively analyzes the quality and value of NACVA Certification CVA exam materials.