Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 130

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 4A
Chunk 130
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, we are not aware of any trends, uncertainties, demands, commitments or events that are reasonably likely to have a material
effect on our revenues, net (loss) income, profitability, liquidity or capital resources, or that would cause reported financial information
not necessarily to be indicative of future operating results or financial condition.

E. Critical Accounting Estimates

We prepare our financial statements in accordance
with U. S. GAAP, which requires our management to make judgments, estimates and assumptions. We continually evaluate these judgments,
estimates and assumptions based on our own historical experience, knowledge and assessment of current business and other conditions, our
expectations regarding the future based on available information and various assumptions that we believe to be reasonable, which together
form our basis for making judgments about matters that are not readily apparent from other sources. Since the use of estimates is an integral
component of the financial reporting process, our actual results could differ from those estimates. Some of our accounting policies require
a higher degree of judgment than others in their application.

The selection of critical accounting policies,
the judgments and other uncertainties affecting application of those policies and the sensitivity of reported results to changes in conditions
and assumptions are factors that should be considered when reviewing our financial statements.

For the year ended December 31, 2024, we identified
no critical accounting estimates in the preparation of our consolidated financial statements.

Recently issued accounting pronouncements

A list of recently issued accounting pronouncements
that are relevant to us is included in Note 2 of our consolidated financial statements included elsewhere herein.

ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES