This updated Second Edition of Investigative Accounting in Divorce provides a solid grounding in every aspect of investigative accounting services in divorce proceedings. It provides a broad overview of the process of evaluating the true financial worth and cash flow of parties in a divorce while also discussing the working relationship between the accountant and the attorney. In addition, it offers divorce accountants detailed coverage of all the most important methods and approaches to the distribution of property and the determination of financial support. It provides guidance on the investigation, uncovering, and documentation of unreported income and includes a wealth of sample worksheets, forms, and checklists appropriate in a variety of situations. Also included are tips on valuation of both client and adversarial assets and on writing valuation reports. All the information divorce accountants need in order to execute their duties is provided including guidance on trial and pretrial negotiations, dealing with clients, documents and documentation, economic and tax issues, balance sheets, expenses and fees, alimony and support, and post–divorce services. Investigative Accounting in Divorce, Second Edition is the most comprehensive and up–to–date resource available for accountants involved in divorce actions.
Introduction by Alan M. Grosman.
PART I: PRELIMINARY MATTERS.
Chapter 1. Getting Started.
Chapter 2. Dealing with the Client.
Chapter 3. Documents.
Chapter 4. Parameters of the Inquiry.
PART II: THE TARGET COMPANY.
Chapter 5. Dealing with the Target Company.
Chapter 6. The Balance Sheet.
Chapter 7. Sales and Income.
Chapter 8. Operating Expenses.
PART III: THE PARTIES.
Chapter 9. Personal Financial Investigation.
PART IV: VALUATION.
Chapter 10. Valuing a Closely Held Business.
PART V: TAXES.
Chapter 11. Taxes and Divorce.
PART VI: REPORT AND TRIAL.
Chapter 12. The Final Stages.
Chapter 13. Postdivorce Services.