Litigation Services Handbook, 2015 Cumulative Supplement: The Role of the Financial Expert, 5th Edition

INDEX

A

AAPOR (American Association for Public Opinion Research), 6A.7, 6A.10, 6A.28

Accept/deny cases, in mortgage lending, 35A.8, 35A.9, 35A.13, 35A.16, 35A.27

Accountants in forensic investigations. See Forensic accountants

Accounting conclusions, 25A.21

Accounting Principles Board (APB), 34A.2

APB Opinion No. 25: Accounting for Stock Issued to Employees (APB 25), 34A.2, 34A.3–34A.4, 34A.5, 34A.6, 34A.8–34A.12, 34A.13, 34A.15

Accounting Research Bulletin (June 1953), 34A.2

Accrual basis of accounting, 25A.5

Acquiescence bias, in surveys, 6A.31

Address-based sampling (ABS) frames, 6A.20, 6A.36

Adjustment error, in survey samples, 6A.13, 6A.13–6A.37

Affordable Care Act (ACA), 37A.2, 37A.4, 37A.11

Ambulatory Patient Classifications (APCs), 37A.3, 37A.7

American Association for Public Opinion Research (AAPOR), 6A.7, 6A.10, 6A.28

American Statistical Association (ASA), 6A.7

Analytical review, 25A.18

Annual percentage rate (APR)

rate comparison analysis of, 35A.18–35A.19

regression analysis of, of government-assisted mortgage loans, 35A.19–35A.20

spread between applicable prime offer rate and, 35A.5, 35A.18

Anti-Kickback Statute, 37A.4, 37A.8, 37A.11

Antitrust litigation, survey research used in, 6A.2

APR. See Annual percentage rate

Area probability (AP) sampling frames, 6A.19–6A.20

As-of employee grants

backdating of. See Backdating stock options

date of grant ambiguity in, 34A.3

lack of education and training for accountants on, 34A.3, 34A.13

measurement date ambiguity in, 34A.3 ...