Page 58 - Expert Witness
P. 58
2. Provide a GAAP perspective or analysis
Expert reports and Testimony:
1. Provide a GAAP perspective
2. Examine financial and accounting recording and reporting issues
Litigation Fact Finding:
1. Execute asset searches
2. Conduct market studies
3. Review systems
4. Interview witnesses
5. Perform due diligence
Litigation Analysis:
1. Perform investigative accounting
2. Conduct computer modeling
3. Carry out statistical or actuarial analysis
Antitrust:
1. Analyze potential price-fixing
2. Define the market
3. Determine market share
4. Investigate predatory pricing
5. Analyze price dumping
6. Investigate price discrimination
Tax:
1. Determine tax basis
2. Aid with numerous federal or state tax matters
3. Assist with property tax issues, such as exempt versus nonexempt
4. Allocate costs
56 © 2020 Association of International Certified Professional Accountants