[...]... Revision of Accounting Research Bulletins, 1.2(a)(i), 1.2(b)(ii) No 44 Declining-balance Depreciation, 1.2(b)(ii) Accounting Research Study (ARS) No 1 Basic Postulates of Accounting, 1.2(c)(i) No 3 Tentative Set of Broad Accounting Principles for Business Enterprises, 1.2(c)(i) No 5 Critical Study of Accounting for Business Combinations, 1.2(c)(iii) No 7 Inventory of Generally Accepted Accounting Principles,... Inventory of Generally Accepted Accounting Principles, 1.2(c)(i) No 10 Accounting for Goodwill, 1.2(c)(iii) Accounting Series Release (ASR) No 4 Administrative Policy on Financial Statements, 1.2(a)(ii), 2.2(a)(i) Accounting Standards Board (ASB), 2.4(a)(ii) Accounting Standards Executive Committee (AcSEC), 2.4(a)(ii) 1 2 INDEX Accounting Terminology Bulletins (ATBs), 1.1(a) No 1 Review and Résumé,... 26.1(d)(iii) tax services, 26.1(d)(i) Accountants’ International Study Group (AISG), 7.2(a) Accounting estimate, changes in, 9.5(c) Accounting policies, disclosure, 8.8(a)(i) Accounting Principles Board (APB), 1.1(a), 1.2(c), 2.3(a)(i) end of, 1.1(a), 1.2(c)(iii) investment credit and Seidman Committee, 1.2(c)(ii) Opinions No 2 Accounting for the “Investment Credit,” 1.2(c)(ii) No 4 Amending No 2, 1.2(c)(ii)... obtaining credit, 43.5(b) operating statements, 43.5(e) property use, 43.5(a) reporting, 43.5(f) trustee appointment, 43.5(c) plan, 43.6 accounting for impairment of long-lived assets, 43.6(i) accounting for reorganization, 43.6(h) accounting services to creditors, 43.6(g) accounting services to debtor, 43.6(f) classification of claims, 43.6(a) confirmation, 43.6(d), 43.6(e) development, 43.6(b) disclosure... Stock-based compensation postulates and principles, 1.2(c)(i) Statement No 4 Basic Concepts and Accounting Principles, 1.2(c)(i)–1.2(c)(iii), 1.2(d)(i), 1.3(a)(i)–1.3(a)(iii) Accounting Research Bulletins (ARBs), 1.1(a) Conceptual Framework and, 1.2(b)(ii) No 7 Report of the Committee on Terminology, 1.2(a)(ii) No 23 Accounting for Income Taxes, 1.2(b)(ii) No 32 Income and Earned Surplus, 1.2(b)(ii) No 33... Accountants’ Services on Prospective Financial Information, Financial Forecasts and Projections.” AICPA, New York, 1985 , Application of AICPA Professional Standards in the Performance of Litigation Services AICPA Special Report 93-1, n.d , Conflicts of Interest in Litigation Services Engagements AICPA Consulting Services Special Report 932, n.d 44 26 • FORENSIC ACCOUNTING AND LITIGATION CONSULTING... inventory valuation, 18.5(d) Accepted principles of accounting, 1.2(a)(i) Accountants, independent, see also Auditors, independent; Certified public accountant accounting services nonpublic companies, 26.1(c)(i) public companies, 26.1(c)(ii) auditing services, 26.1(b) compilation and review services, 26.5 consulting services, 26.1(d)(ii) forensic accounting/ litigation, 44.3, 44.4, 44.7(a) interim financial... securities litigation, noncompliance with SEC Regulations S-X and S-K as well as Financial Reporting Releases may also be alleged During the discovery process, the accountant has the opportunity to explore the underlying documents and associate the facts with the accounting pronouncements The accountant will refer to a company’s general accounting records and documents as well as to the work papers of the independent... 33.3(b)(ii) Combinations, see Business combinations Commissions and fees, 23.3(f)(iv) Committee on Accounting Procedure (19381959), 1.1(a), 1.2(b) Common stock, see Equity securities; Shareholders’ equity Comparability, of accounting information, 1.3(b)(ii) Compensating balances, disclosure, 3.4(l) Completeness, of accounting information, 1.3(b)(ii) Comprehensive income and earnings, 1.3(b)(iii), 1.3(b)(iv)... definition/scope, 9.9(a) display and classification, 9.9(c) other issues, 9.9(e) purpose, 9.9(b) Computer software, see Software industry Conceptual framework, see under Financial Accounting Standards Board Condominiums, sale of, 28.2(g) Conservatism, of accounting information, 1.3(b)(ii) Consignment inventory, 18.3(c) Consolidation, 11.1 See also Business combinations balance sheet illustrations, 11.4 control, . SUGGESTED REFERENCES 25 44 • 2 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES which professional accountants typically get involved, the types of services accountants usually provide, and a. losses caused by the form and structure of 44 • 16 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES 4 Grant W. Newton, Bankruptcy and Insolvency Accounting, 5th ed. (John Wiley & Sons:. predecessor chapter on forensic accounting and litigation consulting services: Jeffrey H. Kinrich, CPA, M. Freddie Reiss, CPA, and Elo R. Kabe, CPA. 44.1 INTRODUCTION Forensic accounting can broadly be