Page 139 - CFF
P. 139
Learning objectives
• Identify roles of the forensic accountant in divorce proceedings.
• Recall the cycle of the divorce process.
• Indicate the character of marital property and its division.
• Recognize the types of documents needed to identify assets,
liabilities, income, and expense.
• Recall the general issues of valuation as they pertain to
matrimonial engagements.
• Distinguish among characteristics of alimony and child support.
2 © 2019 Association of International Certified Professional Accountants. All rights reserved.