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Litigation Services Handbook, 2014 Cumulative Supplement: The Role of the Financial Expert, 5th Edition

Book Description

An update to the authoritative resource on litigation services and the role of financial experts

Gaining a dedicated following through four previous editions, Litigation Services Handbook has served as a comprehensive, reliable reference, not only for financial experts engaged in litigation services, but also for lawyers and those who benefit from these groups' legal efforts. This cumulative supplement updates the Litigation Services Handbook, Fifth Edition. This update reflects changes in legislation, case law, regulations, and the economic landscape that financial experts need.

Highlighting the most essential topics to help professionals gain or enhance their litigation skills, this reference includes new coverage of research surveys and health care fraud, and special attention is also given to Sarbanes-Oxley implementation procedures. The 2014 Cumulative Supplement covers:

  • Convolving assumptions in measuring damages

  • Fair lending, bank failures, and litigation issues stemming from the financial crisis

  • Determining going concern viability under accounting pronouncements

  • Establishing a credible financial illiteracy defense against known-or-reckless charges

  • An indispensable resource, Litigation Services Handbook, 2014 Cumulative Supplement offers financial professionals involved in litigation a thorough and updated discussion of the most relevant issues and emerging opportunities.

    Table of Contents

    1. Cover Page
    2. Title Page
    3. Copyright
    4. CONTENTS
    5. PREFACE
    6. ABOUT THE EDITORS
    7. ABOUT THE CONTRIBUTORS
    8. CHAPTER 4A: CONVOLVING ASSUMPTIONS IN MEASURING DAMAGES
      1. 4A.1 PREFACE
      2. 4A.2 ASSIGNMENT
      3. 4A.3 CONCLUSION
      4. 4A.4 ANALYSIS
      5. 4A.5 SUMMARY EXHIBITS
      6. 4A.6 ADDENDUM ON CONSULTING
      7. 4A.7 EPILOGUE: PRESENTATION TO THE COURT
      8. APPENDIX: EXHIBITS PROVIDED TO THE COURT
      9. NOTES
    9. CHAPTER 6A: SURVEY RESEARCH IN LITIGATION (NEW)
      1. 6A.1 INTRODUCTION
      2. 6A.2 PLANNING THE SURVEY AND IDENTIFYING ITS PURPOSE
      3. 6A.3 SAMPLE DESIGN AND SELECTION
      4. 6A.4 ADDITIONAL CONSIDERATIONS FOR SAMPLING DESIGN
      5. 6A.5 QUESTIONNAIRE DESIGN
      6. 6A.6 SURVEY MODE (DATA COLLECTION)
      7. 6A.7 POSTSURVEY ADJUSTMENTS
      8. 6A.8 SURVEY ANALYSIS
      9. 6A.9 CONCLUSION
      10. NOTES
    10. CHAPTER 10A: GOING CONCERN (NEW)
      1. 10A.1 INTRODUCTION
      2. 10A.2 GOING CONCERN UNDER ACCOUNTING PRONOUNCEMENTS
      3. 10A.3 LEGAL STANDARDS
      4. 10A.4 KEY FACTORS
      5. APPENDIX: RECOMMENDATIONS FOR MINIMIZING LIABILITY
      6. LIST OF CASES
      7. NOTES
    11. CHAPTER 34A: THE FINANCIAL ILLITERACY DEFENSE: OPTIONS BACKDATING
      1. 34A.1 INTRODUCTION
      2. 34A.2 BACKGROUND
      3. 34A.3 THROUGH 2005, NO CLEAR MEASUREMENT DATE IN APB 25 APPLIED TO AS-OF GRANTS
      4. 34A.4 AMBIGUITY IN GAAP FOR AS-OF GRANTS UNTIL 2006
      5. 34A.5 EVALUATION OF ACCOUNTING TRAINING FOR AS-OF GRANTS
      6. 34A.6 FINANCIAL LITERACY
      7. 34A.7 CONCLUSION
      8. APPENDIX: EVOLUTION OF THE ACCOUNTING GUIDANCE FOR EMPLOYEE STOCK OPTIONS FROM THE MID-1990S TO 2006
      9. NOTES
    12. CHAPTER 35A: FAIR LENDING LITIGATION
      1. 35A.1 INTRODUCTION
      2. 35A.2 LEGAL BACKGROUND
      3. 35A.3 CATEGORIES OF DISCRIMINATION: DISPARATE TREATMENT AND DISPARATE IMPACT
      4. 35A.4 STATISTICAL BACKGROUND
      5. 35A.5 FORMS OF DATA USED IN FAIR LENDING LITIGATION
      6. 35A.6 UNDERWRITING
      7. 35A.7 PRICING
      8. 35A.8 REDLINING
      9. 35A.9 DEFAULT SERVICING
      10. 35A.10 CONCLUSION
      11. NOTES
    13. CHAPTER 35B: RECENT BANK FAILURES AND THE FORENSIC ACCOUNTANT'S ROLE
      1. 35B.1 BANK FAILURES AND RELATED LITIGATION IN THE CURRENT ECONOMIC CRISIS
      2. 35B.2 THE LIFE CYCLE OF PROFESSIONAL LIABILITY LITIGATION: FROM PREFAILURE THROUGH LITIGATION
        1. (a) Prefailure.
        2. (b) From Closing through the Prelitigation Period.
      3. 35B.3 CONSIDERATIONS FOR ACCOUNTANTS
      4. NOTES
    14. CHAPTER 37A: HEALTH CARE FRAUD AND FALSE CLAIMS ACT DAMAGES (NEW)
      1. 37A.1 INTRODUCTION
      2. 37A.2 THE HEALTH CARE REIMBURSEMENT SYSTEM
      3. 37A.3 BACKGROUND AND PURPOSE OF THE FCA
        1. (b) Current Law
      4. 37A.4 APPROACHES TO DAMAGES CALCULATIONS
      5. 37A.5 PRACTICAL CONSIDERATIONS FOR THE EXPERT WITNESS
      6. NOTES
    15. INDEX