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| Vendor: | NACVA |
|---|---|
| Exam Code: | CVA |
| Exam Name: | Certified Valuation Analysts |
| Exam Questions: | 251 |
| Last Updated: | February 27, 2026 |
| Related Certifications: | Certified Valuation Analyst |
| Exam Tags: | NACVA Analyst |
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Under the asset approach, the value of the corporation's investment in common stock is the common stock's fair market value on the valuation date:
The purpose of Erickson and Wang study was to empirically quantify the increase in selling price realized by sellers of entire companies in cases where:
Bishop and Schroeder make the point that lack of marketability discounts should be recognized, just as they are in Tax Court, because one spouse usually gets liquid assets while the other spouse lacks:
If the seller is in a low tax bracket and the buyer in a high one, it may be advantageous to:
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