Winter
Showing 785–800 of 808 results
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All’s not lost – Uncovering lingering electronic evidence
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 481
Abstract: Even when electronic evidence appears to have been deleted, forensic experts can help clients look for valuable nuggets of information. Experts may be able to break passwords, resurrect documents and find evidence in computer caches, recycle bins and meta data. (Updated 7/25/12)
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Finding fraud in financial statements
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: Although Generally Accepted Accounting Principles (GAAP) mandate specific disclosures and reporting procedures, companies bent on fraud still find ways to falsify their financial statements. This article discusses several types of intentional omissions and common ways GAAP is misapplied. (Updated 11/30/12)
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A matter of preference: Valuing preferred stock
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: This article talks about the three important factors that determine the value of preferred stock, according to IRS Revenue Ruling 83-120: yield, dividend coverage and protection of liquidation preference. It also discusses additional factors affecting value, including whether shares come with voting rights. (Updated 10/29/12)
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Ethics standard for CPAs could hamper expert testimony
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: This article warns that an ethics standard designed to maintain CPA independence could affect litigators, too. The American Institute of Certified Public Accountants’ (AICPA’s) Professional Ethics Executive Committee’s 2007 revision to Interpretation No. 101-3 could be used by savvy attorneys to block CPAs from testifying as opposing experts or providing forensic services under certain circumstances. The AICPA standard refers to forensic accounting services for attest clients as potentially impairing CPA independence.
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Are draft expert reports discoverable? Federal court clarifies obligations
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1021
Abstract: Valuations performed for litigation purposes raise questions about whether draft reports are discoverable and whether a duty exists to preserve drafts and correspondence related to valuations. In Univ. of Pittsburgh v. Townsend, the federal district court for the Eastern District of Tennessee clarified the rules regarding the discoverability of draft expert reports. The court didn’t read FRCP 26(a)(2) as imposing an affirmative duty to preserve “all documents” or as requiring the disclosure of draft reports, but noted that “draft reports are certainly discoverable.”
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Practice builders – Offering radiology services as a new revenue stream
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: This article tackles the subject of offering radiology services to boost your revenue stream. With the annual market for imaging services closing in on some $100 billion, it’s no wonder that physicians are giving radiology services a close look. This article discusses how to analyze bringing in such a service. (Updated 8/29/12)
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Fewer physicians in small, self-owned practices
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 155
Abstract: This issue’s “Vital Stats” explores the implications of a national study by the Center for Studying Health System Change regarding small, self-owned medical practices. The study found that the proportion of physicians in solo and two-physician practices decreased significantly in the last decade.
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Issues complicate payment amount – Fair pay for physicians serving as hospital medical directors
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: Physicians who are highly regarded by their peers often agree to serve as medical directors of specialty departments in local hospitals. Hospitals and medical directors alike understand that such relationships must be formalized, with compensation being commensurate with the physician’s duties and authority. This article delves into how to establish fair pay for hospital medical directors, without running afoul of federal laws and statutes. (Updated 2/29/12)
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Brace yourself – Pay for performance will change your professional life
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1017
Abstract: Like it or not, pay for performance (P4P) is here to stay, and physicians need to face that reality by preparing themselves both operationally and psychologically. This article gives an update on where the health care system is today in regard to P4P programs, and offers some interesting statistics on how these programs are being administered. Finally, the article provides timely tips to help prepare your practice for P4P. An informative sidebar discusses the Physician Quality Reporting Initiative, Medicare’s first step toward P4P.
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How can information technology improve your practice?
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Information technology (IT) solutions are rapidly transforming medical practices and the delivery of health care. This article explores the many ways that IT can help practices gain a competitive edge by streamlining their operations. It also offers practical suggestions for developing a strategic IT plan to assure the solutions support the practice’s long-term goals.
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For what it’s worth: Valuation in the courts – Cherry-picking trumps splitting the difference
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In this issue’s “For what it’s worth: Valuation in the courts,” we discuss divorcing couples and their unresolved valuation differences. To wit, disputing parties cannot expect judges to simply split the difference and average opposing expert opinions. Rather, courts will more than likely take in the science underlying each business appraisal and then “cherry pick” the most sensible portions of each expert’s analysis. A recent Florida case demonstrates just such a scenario. Citations: Augoshe v. Lehman, (2007 Fla. App., No. 2D05-2034, August 10, 2007); Solomon v. Solomon, (861 So. 2d 1218, 1221, Fla. 2d DCA 2003).
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IRS cracking down on inaccurate appraisals
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 756
Abstract: Although the Pension Protection Act of 2006 (PPA) may seem like old news, its repercussions are still being felt in the valuation community. Namely, the IRS is using provisions of the act to rein in abusive appraisal practices. This article tells how and why taxpayers and appraisers alike may be subject to sanctions for valuation misstatements related to noncash charitable contributions.
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Discounts for lack of marketability – 4 FAQs on these critical valuation adjustments
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 766
Abstract: One of the most significant — and subjective — valuation adjustments is the discount for lack of marketability (DLOM). This article answers four frequently asked questions regarding this critical valuation adjustment. (Updated 11/14/12)
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Goodbye averages, hello analyses – Supporting FLP discounts isn’t getting any easier
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1164
Abstract: A difficult task to begin with, supporting discounts for family limited partnerships (FLPs) isn’t getting any easier. More specifically, judges are looking beyond the magnitude of discounts to examine precisely how appraisers are arriving at their opinions. This article provides some legal cases in point and goes on to explain what makes for a well-supported FLP discount. Citations: Peracchio v. Commissioner, T.C. Memo 2003-280. Berg v. Commissioner, T.C. Memo 1991-279.
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The times they are a-changin’ – New risk-assessment standards will affect your annual audit
Winter 2008
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 728
Abstract: If yours is a privately held construction business, get ready: Your CPA will be taking a closer look at your 2007 year end financial statements. This article delves into the new risk-assessment standards issued by the American Institute of Certified Public Accountants in March 2006. The new standards are the most significant change to auditing in the last 30 years, and they will affect CPAs and contractors alike.
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Retainage: Necessary practice or unfair penalty?
Winter 2008
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Imagine a doctor’s response if patients said they wouldn’t pay the full cost of their annual physicals until they were convinced of their good health. The doctor would probably see it as a joke. Yet, under the practice of retainage, construction project owners do this all the time. This article explores the topic from both sides of the issue and discusses some possible remedies that you may want to implement on your next project.