EXAM CODE $01$

The price that would be recerved the th an assot or paid to transerer liability in an orderly transdetion between market participants at the measurement date according to IFRS $13$ is known as

A$.$ Fair value

B$.$ Intrinsic value

C$.$ Market value

D$.$ Right value

$8.$ In valuing a company. which of the following is the first stage?

A$.$ Convert forecast to value

B$.$ Forecast company performance

C$.$ Select appropriate model

D$.$ Understand the business

$9.$ What is the main concern of business owners when analyzing the performance of their business?

A$.$ Benefit from ongoing business relationships

B$.$ Company is liquid enough to pay its debt

C$.$ Make profit and increase wealth

D$.$ Pay taxes and improve financial reporting

$10.$ Helen$-$Family Limited has invested capital amounting to GHC$100,000,000$ as at January $2022.$ This is financed by $60\%$ equity and $40\%$ debt. The debt carries an interest rate of $12\%$ before tax. The tax rate is $30\%$ and the Weighted Average Cost of Capital is $15\%.$ The net income for the year before interest and tax is GHC$30,000,000.$ The return on invested capital after tax $($ROIC$)$ is tax rate of $30\%.$ What is the economic value added of SS$-$Family Limited?

A$.$ GHC$6,000,000$

B$.$ GHC $40,000,000$

C$.GHC106,000,000$

D$.GHC140,000,000$