ABV case studies
ABV · Put your knowledge to work in context.
The Accredited in Business Valuation (ABV) credential is a professional designation for accountants and finance professionals who perform business valuation work. Candidates typically pursue it to signal competence in valuing private companies and to support engagements such as transaction advisory, litigation support, financial reporting, and tax planning. The ABV case studies are 5 cases and about 3,413 words.
1The Add-Back That Wasn't
You are valuing a 100% equity interest in Cedarline Fabrication Inc., a closely held metal-parts manufacturer, for an estate tax filing. Management's normalized EBITDA for the trailing twelve months is 4,200,000.
761 words, about 4 min2Three Approaches, Three Answers
You are engaged to value a 40% non-controlling interest in Harbor Point Logistics LLC for a buy-sell dispute. The operating agreement is silent on valuation method.
701 words, about 4 min3The Report That Said Too Much
You deliver a valuation report for a lender considering a loan secured by a private company's shares. The engagement letter specified a calculated value (not a conclusion of value) for internal lending purposes, and stated the report would not be for third-party reliance.
663 words, about 3 min4The Contingent Fee
A business owner hires you to value her company for a planned sale. During scoping she says: 'I'll pay your normal fee, plus a bonus if your number comes in above 30 million - that way we're aligned.' Separately, she mentions that her brother-in-law, a CPA, 'will just glance at the draft and sign off' so the report can carry his firm's letterhead.
600 words, about 3 min5The Discount Stack
You are valuing a 15% interest in Ridgeway Holdings, a family-owned holding company whose sole asset is a 100% interest in an operating subsidiary. The holding company has no employees, no debt, and distributes nothing; all cash is retained in the subsidiary.
688 words, about 3 min