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50 percent accounts payable accounts receivable added back addition Adjustment alimony amount analysis appraisal approach approximately assets attorney average balance sheet basis bills business owner business’s capitalization rate cash checks client closely held business company’s books compensation corporate cost customers December 31 deductible deposit depreciation determine discount divorce employees engagement letter Escanaba estimated EXHIBIT exist fees financial statements funds gross profit instance interest inventory investigative accountant invoices involved issue liability litigation loan margin marital ness nonbusiness spouse Note paid parties payable payments payroll payroll taxes perhaps personal financial practice price-to-earnings ratio professional purchase reasonable Reconstruction records reflect rent result retail retirement plan Revenue Ruling shareholder significant situation sold spouse’s tax returns tion Total transaction typically unreported income
Page xxix - ... the existence, description, nature, custody, condition and location of any books, documents, or other tangible things and the identity and location of persons having knowledge of relevant facts. It is not ground for objection that the testimony will be inadmissible at the trial if the testimony sought appears reasonably calculated to lead to the discovery of admissible evidence.
INVESTIGATIVE ACCOUNTING IN DIVORCE, 2ND EDITION (HARDCOVER) (2 ...
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