FEATURED ARTICLES BY MICHAEL PAKTER

1/22/2021· Damages

Economic Damages Calculations: Ex-Ante and Ex-Post Considerations

By: Michael Pakter

The choice and use of an ex-ante or ex-post analysis can lead to divergent results in protracted litigation. The article provides an illustration of how and why the results may differ. Litigation consultants are advised to consider the above and await instruction from legal counsel regarding the approach that needs to be taken.

11/25/2020· Damages

Attaining Reasonable Certainty in Economic Damages: What Constitutes Best Evidence (Part III of III)

By: Michael Pakter

The purpose of this article - the third of three (Part I and Part II) on this topic - is to provide the reader with an understanding Chapter 3 (What Constitutes Best Evidence) of the 2018 Practice Aid as well as certain other publications containing a body of knowledge on the best evidence to support economic damages in a court of law

9/29/2020· Appraisal & Valuation

Part 2: AIRA Issues New Standards for Distressed Business Valuation

By: Michael Pakter

In this second article on AIRA Standards, the author discusses unique issues valuing distressed companies. These include the standard of value used, the premise of value, the intended use of the valuation, and cost of capital.

7/26/2020· Accounting

How To Identify A Company's Financial Distress By Using Cash Flow Statements

By: Michael Pakter

It is essential that creditors, managers, and shareholders - as well as the attorneys who advise them - timely identify and respond to signs of a company’s financial distress. Financial distress, according to Investopedia, “is a condition in which a company or individual cannot generate revenue or income because it is unable to meet or cannot pay its financial obligations

12/27/2019· Damages

Attaining Reasonable Certainty in Economic Damages (Part II of III)

By: Michael Pakter

The purpose of this article—the second of three on this topic—is to provide the reader with an understanding of Chapter 2 (Costs) of the 2018 Practice Aid as well as certain other publications containing a body of knowledge on the best practices for developing “avoided or saved costs,” sometimes referred to by the courts as incremental costs.

10/5/2019· Damages

Attaining Reasonable Certainty in Economic Damages (Part I of III)

By: Michael Pakter

The AICPA has issued two practice aids, one on 2015 and most recently in November 2018, focused on the calculation of economic profits and damages. The purpose of this article—the first of three on this topic—is to provide the reader with an understanding of Chapter 1...