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This Bloomsbury Professional book provides detailed coverage on forensic accounting and financial analysis in dispute resolution. Fully
updated to all the latest information on this complex area, the book is split into two sections. Part one provides a detailed insight into the
way forensic accountants apply their skills to a variety of different types of litigation and dispute cases and will be relevant to those
instructing expert accountants as well as practicising accounting experts. Part two serves as a general introduction to the process of
dispute resolution through the Courts, arbitration and other available forms of resolution. The editors and other contributors have acted as
experts and advisers in a wide variety of commercial disputes. This book reflects their experience and insight and provides all the relevant
background information that a practitioner requires from High Court procedures and court etiquette to the role and responsibilities of the
expert witness under the Civil Procedure Rules.
Chapter 4 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books
online.
Gerry Lagerberg and Christian Butter
Table of Contents
Introduction: the accountant as expert witness
Part I Technical aspects
Chapter 1 A general discussion of damages
WHAT ARE DAMAGES?
SOME UNDERLYING CONCEPTS
RESTITUTIONARY DAMAGES
LIMITATION TO DAMAGES
ISSUES AFFECTING QUANTUM
EXPROPRIATION
COSTS OF PREPARING CLAIMS
POSTSCRIPT
Chapter 2 Loss of profits: how to calculate them
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Introduction
THE NATURE OF THE CONSTRUCTION INDUSTRY
TYPES OF CONTRACT
STANDARD FORM CONTRACTS
VARIATIONS
DIRECT LOSS AND/OR EXPENSE
UNDER-TENDERING
INFLATION
ANALYSIS OF CLAIMS
SUMMARY
Chapter 6 Personal injuries
INFORMATION GATHERING
CALCULATION OF LOSS TO DATE OF TRIAL
CALCULATION OF FUTURE LOSS
CALCULATION OF OTHER RELEVANT FACTORS
PERIODICAL PAYMENTS
NON-PECUNIARY DAMAGES
FATAL ACCIDENTS
CASE EXAMPLES
SUMMARY
Chapter 7 Divorce
ESTABLISHING THE FINANCIAL RESOURCES
RECENT CASE LAW REGARDING APPROPRIATE RELIEF
PRE-NUPTIAL AGREEMENTS
VALUING SHARES IN A PRIVATE COMPANY
TAX ASPECTS
THE FINANCIAL SETTLEMENT
CONCLUSION
Chapter 8 Professional negligence: accountants
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General background
The court's view of professions
The main causes of trouble for the accountancy profession
ESSENTIAL CONSTITUENTS OF A SUCCESSFUL NEGLIGENCE CLAIM
QUANTIFICATION OF DAMAGE
SUMMARY
Chapter 9 Commercial fraud
INTRODUCTION
WHEN DOES FRAUD OCCUR?
THE LEGAL FRAMEWORK
CRIMINAL PROCEDURE IN THE UK
RELEVANT INTERNATIONAL LEGISLATION
POWER TO OBTAIN INFORMATION
INTERVIEWS
FRAUD AND THE AUDITOR
Chapter 10 Intellectual property disputes
INTRODUCTION
DAMAGES FOR INFRINGEMENT
PREPARATION OF THE FINANCIAL REPORT ON DAMAGES
SPECIAL CONSIDERATIONS FOR THE EXPERT
CURRENT DEVELOPMENTS
CONCLUSION
Chapter 11 Reinsurance contract disputes
INTRODUCTION
THE LANGUAGE OF REINSURANCE
THE CAUSE OF DISPUTES
THE ROLE OF THE ACCOUNTANT
EXAMPLES OF MATTERS AFFECTING REINSURANCE DISPUTES
THE SCHEDULING PROCESS
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CONCLUSION
Chapter 12 Information technology system disputes
INTRODUCTION
BASIC PRINCIPLES OF DAMAGES
DAMAGES FOR BREACH OF CONTRACT
LOSS OF PROFITS OR WASTED COSTS
SUMMARY
Chapter 13 Security for costs
INTRODUCTION
THE PURPOSE OF AN APPLICATION FOR SECURITY FOR COSTS
FINANCIAL EVIDENCE
THE REPORT TO THE COURT
CONCLUSION
Chapter 14 Interest and foreign currency: their effect on damages
INTRODUCTION
INTEREST
EFFECT OF FOREIGN EXCHANGE ON DAMAGES
CONCLUSION
Chapter 15 Taxation of damages
INTRODUCTION
INCOME TAX AND CORPORATION TAX ON INCOME
TAX ON CAPITAL GAINS
INHERITANCE TAX
VAT
DAMAGES SUBJECT TO REDUCTION FOR TAX EFFECTS (THE GOURLEY PRINCIPLE)
THE TAX PERIOD
DEDUCTIBILITY OF DAMAGES FOR TAX PURPOSES
TAX ON INTEREST
TAX ON AWARDS MADE IN FOREIGN CURRENCY
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CONCLUSION
Chapter 16 Regulatory work
INTRODUCTION
COMPANY INVESTIGATIONS
DISCIPLINARY INVESTIGATIONS AND TRIBUNALS
PUBLIC INQUIRIES
COMPETITION REGULATION
CONCLUSION
INTRODUCTION
ARBITRATION IN INTERNATIONAL DISPUTES
ADVANTAGES AND DISADVANTAGES OF ARBITRATION
THE ARBITRATION PROCESS: THE MAIN STEPS
PROCEDURES FOR LARGE CASES
THE ACCOUNTANT'S ROLE
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APPENDICES
Appendix A A legal lexicon
Appendix B An accounting lexicon
Appendix C Valuation of businesses
Appendix D Building contract disputes: overheads formulae
Appendix E Comparison of delay analysis methods in construction disputes
Appendix F Divorce proceedings: step-by-step process to obtain ancillary relief
Appendix G A brief summary of domestic fraud-related legislation
Appendix H Do's and don'ts in cross-examination
Appendix I Civil Procedure Rules applying to Expert Witnesses
Appendix J An example of a letter of instruction
Appendix K An example of terms of reference and fee arrangements
Appendix L Sample Expert's Declaration for cases in England and Wales conducted under CPR
Appendix M Sample Expert accountant's report on compensation claim
Appendix N Visual presentation of evidence
INDEX
Resource information
Resource ID: B-000-1540
Published: 01-Dec-2009
Products: All Bloomsbury Books, Book: Litigation Support: The PriceWaterhouseCoopers' Guide to Forensic Analysis and Accounting Evidence
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