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11/25/2009· Damages

Lost Inventory and Lost Profits Damage Formulas in Litigation

By: Jay Abrams, ASA, CPA, MBA

This article arose from an actual litigation. To protect the identity of the parties, I usefictional names.

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4/3/2008· Taxation

Excise Taxes For Unreasonable Compensation At Charities

By: Stephen D. Kirkland, CPA, CMC

The Internal Revenue Service (IRS) now keeps a close eye on charities and social welfare organizations to ensure that their tax-exempt status is not abused. One of the primary factors the IRS now examines is the amounts of compensation and benefits provided by charities to their key employees

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9/13/2016· Accounting

Royalty Audits - Compliance With AICPA Standards

By: Sidney Blum

Royalty auditing is a niche service that has exploded in popularity over the last 20 years. The primary purpose of a royalty audit is to test whether a licensee has complied with a license agreement or statutory requirement. The royalty auditor is hired by an intellectual property owner (aka, licensor) or minerals owner to inspect the books and records of a licensee primarily to determine if usage-based monetary amounts have been paid as contractually required. In addition to monetary damage calculations, most royalty audits examine for breach of contract in a wide variety of areas, such as intellectual property protection, record keeping, distribution channels, and permitted usage.

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9/7/2017· Accounting

A Forensic Engagement

By: Michael D. Pakter

Mr. Bad Actor is a 61–year-old male who is the senior executive of the Unlucky Transportation Company. He has been in that position for more than ten years. Before his employment at the company, he worked for a series of unsuccessful transportation companies, where both he and other stakeholders lost most of their investment. He has ongoing legal and financial problems resulting from these prior business failures and from his failed marriage.

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11/25/2009· Accounting

The Bias in Annual (Versus Monthly) Discounting is Immaterial

By: Jay Abrams, ASA, CPA, MBA

This article presents a discussion of the validity of using the mid-year convention from a different point of view than the March 2002 BVR article by Michael Dobner.

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10/11/2017· Accounting

Determining a Distressed Debtor Company Discount Rate, Part 1

By: Michael D. Pakter

This is Part 1 of a two-part article. This part discusses valuations of distressed debtor companies based on discounted cash flows and considers the impact of the date and stage of distress. Next month, Part 2 will describe how the financial analyst derives the cost of capital for a distressed debtor company.

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11/25/2009· Damages

Forecasting Cash Flow: Mathematics of the Payout Ratio

By: Jay Abrams, ASA, CPA, MBA

We all have used the Discounted Cash Flow (DCF) method. Many of us would agree that it is generally the best, most comprehensive, theoretically correct valuation model. It also has an empirical reason to be the best, which is that many of us calculate our discount rates using the Ibbotson data in the SBBI annual yearbooks, which are based on publicly traded stock data.

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11/1/2017· Accounting

Determining a Distressed Debtor Company Discount Rate, Part 2

By: Michael D. Pakter

This is Part 2 of a two-part article. The first part (published in the January 2014 issue of Business Valuation Update) discussed valuations of distressed debtor companies based on discounted cash flows and considered the impact of the date and stage of distress. This part describes how the financial analyst derives the cost of capital for a distressed debtor company.

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3/17/2010· Appraisal & Valuation

Introduction To Business Valuation Concepts For Attorneys

By: Thomas Kalajian, BS, CRTP, AVA, ABAR

This article is intended to provide a conceptual introduction of business valuation for attorneys who seek a confirmation of the fundamentals, disabuse from common misleading notions, or practical tips to assess the quality of valuation reports encountered in their practices. Business valuation is a broad and technically challenging discipline.

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10/6/2017· Accounting

Confirming Worst Suspicions: Hire a Forensic Expert To Find Hidden Assets

By: Michael J. Garibaldi CPA, ABV, CFF, CGMA

When a client voiced strong suspicions that her soon-to-be ex-husband was hiding assets, her attorney investigated the claim but found nothing amiss. However, he hired a forensic accounting expert to help ensure his client would receive an equitable share of the marital estate. The expert turned up a trunkload of hidden treasure - undeclared cash income and property "stashed" under the names of the husband's mother and siblings.

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