financial consulanting San Diego

Publications & Lectures

Books

Brinig, B.P., Finance & Accounting for Lawyers, (Portland, OR: Business Valuation Resources, LLC, 2011).

Brinig, B. P. and Gladson, E., Developing and Managing a Litigation Services Practice, (New York: Harcourt Professional Publishing, 2000).

Brinig, B. P. (co-authored with Carmichael, D. R. and Ladouceur, R. P., et al.), Guide to Litigation Support Services, (Fort Worth, TX: Practitioners Publishing Company, 1999).

Publications and Lectures

Brinig, B.P., Developing the Financial Opinion in Litigation: The Process of Legal Reasoning, American Institute of CPAs Forensic and Valuation Services Conference, Orlando, FL, November 12, 2012.

Brinig, B.P. and Kinrich, J.H., Risk and Economic Damages: Theoretical and Practical Issues, Dunn on Damages: The Economic Damages Report for Litigators and Experts, Summer 2012, p. 5.

Brinig, B.P., The Concept of Legal Reasoning: Developing the Financial Opinion, The Witness Chair, Issue No. 57, Summer 2012 (California Society of CPAs).

Brinig, B.P., Achieving Reasonable Certainty in Quantifying Lost Profits Damages, Dunn on Damages: The Economic Damages Report for Litigators and Experts, Spring 2011, pp. 7.

Brinig, B.P., Expert Testimony: Depositions and Trials, Internal Revenue Service Special Enforcement Program, Los Angeles, CA, August 6, 2010.

Brinig, B.P., Valuing the Very Small Business, California Probate Referees Association Convention, Coronado, CA, April 29, 2010.

Brinig, B.P., and Kinrich, J.H., Discount Rates and Cost of Capital in an Economic Damages Context, American Institute of CPAs national webinar, February 27, 2010.

Brinig, B.P., and Kinrich, J.H., Discount Rates, Risk & Economic Damages: Practical Considerations, Business Valuation Update, Vol. 15, No. 9, September 2009.

Brinig, B.P., (with Luttrell, Andersen & Randall), Tax-Affecting S Corporations for Business Valuations – A Rebuttal, Family Law News, Issue 2, 2009, Vol. 31, No.2, pp. 20-26.

Brinig, B.P. & Israel, T.D., Business Valuations After the Economic Downturn, California Society of CPA’s 2009 Family Law Conference, Los Angeles and San Francisco, October 2009.

Brinig, B.P., Business Damages: Three Differences Between Business Valuation and Lost Profits Analysis, AICPA/ASA Business Valuation Conference, Las Vegas, NV, November 10, 2008.

Brinig, B.P., Adjusting Owner’s Compensation: A Critical Issue in Business Valuation, 2008 Business Valuation Conference of the California Society of Certified Public Accountants, Los Angeles, CA May 2008.

Brinig, B.P., Business Damages: Discount Rate Theory and Practice, AICPA Business Valuation Conference, New Orleans, LA, December 3, 2007.

Brinig, B.P. and Summers, S. Chris, Owner’s Compensation: A Critical Issue in Business Valuation, California Society of CPA’s Litigation Consulting Services Section (San Diego), November 6, 2007.

Brinig, B.P., Business Damages: Lost Profits, AICPA National Conference on Fraud and Litigation Services, San Diego, CA, September 26, 2007.

Brinig, B.P., panelist with Pratt, Shannon P., King, Hon. Donald B., et al., Business Valuation "Must Know" Issues, Business Valuation for Attorneys and Forensic Experts, Santa Rosa, CA, May, 2006.

Brinig, B.P. and Scherf, S., Case Management, American Institute of CPAs, Conferences on Fraud and Litigation Services, Phoenix, AZ, 2004.

Brinig, B.P., interview, Goodwill under Financial Accounting Standards 142, National Public Radio's Marketplace, March 5, 2002.

Brinig, B.P., Taking Effective Expert Depositions, State Bar of California, Annual Meeting, Anaheim, CA, 2001, San Diego, CA, 2000 and Monterey, CA, 1998.

Brinig, B.P. (panel moderator), The Experts on Expert Testimony, American Institute of CPAs, Advanced Litigation Services Conference, Beverly Hills, CA, 2000; California CPA Education Foundation, Litigation Services Conference, Los Angeles, CA 2004.

Brinig, B. P., Business Damages: Lost Profits or Lost Business Value, American Institute of CPAs, National Business Valuation Conference, Orlando, Fl 2004; State Bar of California, Annual Meeting, San Diego, CA, 2000 and Monterey, CA, 1998.

Brinig, B.P., The Court Appointed Expert, American Institute of CPAs, National Business Valuation Conference, Miami, FL, 2000.

Brinig, B. P., instructor, Financial Statements in the Courtroom (Business Valuation), The National Judicial College, San Francisco, CA, 1998, Reno, NV, 1999 and Laguna Beach, CA, 2000.

Brinig, B. P., Cutting Edge Divorce Issues: The Business Appraiser as a Jointly Retained Expert, American Society of Appraisers, 18th Advanced Business Valuation Conference, New Orleans, LA, 1999.

Brinig, B. P. and Wagner, M. J., Commercial Damages: A Case Study on Lost Profits, American Institute of CPAs, Advanced Litigation Services Conference, Tempe, AZ, 1998 and Atlanta, GA, 1999.

Brinig, B. P., Value of Owner’s Services: Theory and Practice, California CPA Education Foundation, Business Valuation Conference, Los Angeles, CA, 1998.

Brinig, B. P., The Accounting and Financial Expert: Developing, Documenting, Presenting and Defending Your Opinion, American Institute of CPAs, Nat’l Conference on Fraud, Las Vegas, NV, 1998; American Society of Appraisers, Advanced Business Valuation Conference, Memphis, TN, 1996.

Brinig, B. P. and Athy, R. K., The Business Appraisers’ Perspective on the Eminent Domain Process, CLE International, Eminent Domain Conference, San Diego, CA, 1998.

Brinig, B. P., Tax Aspects of Marital Dissolutions, California Center for Judicial Education and Research, San Diego, CA, 1998.

Brinig, B. P. and Friedman, C. H., Corporations Code Section 2000: Special Valuation Rules and Considerations, California Society of CPAs, Business Valuation Conference, 1998.

Brinig, B. P., Jointly Retained Business Appraisers, The Witness Chair, Winter 1996, Issue 5.

Brinig, B. P., Instructor, American Institute of CPAs, Business Valuation Program, course title: NBV-7 The C.P.A. Valuator - Expert Witness, 1996 to 1999.

Brinig, B. P., Calculating Net Income Available for Support, California Center for Judicial Education and Research, 1996.

Brinig, B. P., Complex Financial Issues in High-End Divorces, American Academy of Matrimonial Lawyers (Southern California meeting), 1996.

Brinig, B. P., The Ethics of Expert Witnesses, The Witness Chair, Vol. I, No. 3, July 1996 (California Society of CPAs).

Brinig, B. P., Business Valuation Workshop, California Center for Judicial Education & Research, Monterey, CA, 1995 and Long Beach, CA 1996.

Brinig, B. P., panelist, New Dimensions in Construction Litigation, Litigation Services Institute, Las Vegas, NV, March 1996.

Brinig, B. P., panelist, Proving and Disproving Economic Damages, Litigation Section of the San Diego County Bar Association, 1995.

Brinig, B. P., Business Valuations Under Corporations Code §2000, California Society of CPAs, Litigation Services Conference, 1994.

Brinig, B. P., Pratt, Shannon P. and Fishman, Jay E., Arbitrating a Small Business Valuation, American Institute of CPAs, Conference on Litigation Services, Chicago, IL and San Diego, CA, 1993.

Brinig, B. P. and Summers, S. C., Valuing Professional Practices, California Society of Certified Public Accountants, 8-hour continuing professional education course, 1992 - 1995.

Brinig, B. P., The Accountant's Role in Divorce: Valuation of the Small Business and Professional Practice, American Institute of CPAs, National Conference on Divorce, Chicago, Il, June 1992.

Brinig, B. P., Calculating Damages in Personal Injury and Wrongful Death Actions, California Society of Certified Public Accountants, 8-hour continuing professional education course, 1992 - 1995.

Brinig, B. P., Your Clients are Paying Too Much, Dicta, Volume 37, No. 10, October 1990.

Brinig, B. P., Capitalization Rates, Discounts & Premiums in Business Valuation, American Institute of Certified Public Accountants, Annual Conference on Divorce, Atlanta, GA, June 1990.

Brinig, B. P., The C.P.A.'s Role In Litigation Support Services, American Institute of CPAs, Continuing Education Program, San Francisco, CA, May 1989. Lecturer on subject: Expert Testimony: Depositions and Trial.

Brinig, B. P. and Prairie, M. W., Expert Testimony: The Business Appraiser as a Valuation Expert Witness, Business Valuation News, Volume IV, No. 1, March 1985, pp. 8-24.

McIntyre, M. A. and Brinig, B. P., Periodic Payments in Medical Malpractice Cases: Effect upon Attorney's Fee Awards, 8 Trial Bar News 12, April 1985.

Brinig, B. P., Basic Finance for the Practicing Lawyer, 3-hour continuing education program, San Diego, CA, Los Angeles, CA, San Francisco, CA, Phoenix, AZ and Tucson, AZ, 1985 - 1993.

Brinig, B. P., It's Only Money, 7 Trial Bar News 14, October 1984.


Summers, S.C., panel member with moderator James R. Hitchner, Hardball with Hitchner, California Society of CPAs, Forensic Services Joint Conference, May 2013.

Summers, S. C., and Wegis, Jason, Complex Apportionment Issues, California Society of CPAs, Business Valuation Conference, 2010.

Summers, S. C., and Kinrich, Jeffrey H., Valuation of Non-Saleable Goodwill, California Society of CPAs, Family Law Conference, 2009.

Summers, S. C., Kaplan, Marc and Wesley, Robert, Pereira-Van Camp-Imperato-Dekker, Family Law Section of the San Diego County Bar Association, 2008.

Summers, S. C., Hargrave. Terry M., Adjusting Compensation for Business Valuation, California CPA Education Foundation Business Valuation Conference, 2008.

Summers, S. C., Matrimonial Disposition of Employee Stock Options, Institute for Divorce Financial Analysts Advanced Topics Workshop, 2005.

Summers, S. C., Lutrell, Mark, Harrison, Mark and Levy, David, Tax Effecting S-Corporation Earnings, AAML/AICPA National Conference on Divorce, 2004.

Summers, S.C. and Durst, RobertJ., Valuation & Disposition of Stock Options, AAML/AICPA National Conference on Divorce, 2004.

Summers, S. C., Andersen, James A. and Kearson, Nancy, Business Valuation-Hot Topics, California Society of CPAs, Family Law Conference, 2000.

Summers, S. C., The Excess Earnings Method, Handbook of Business Valuation, (Thomas West and Jeffrey Jones editors, John Wiley & Sons, Inc., 2nd Ed., 1999).

Summers, S. C., Stock Option Valuation and Allocation, California Society of CPAs, Family Law Conference, 1998.

Summers, S. C., Huntington, Ned, Business Valuation Issues, Continuing Education of the Bar – California Dividing Property on Dissolution of Marriage, 1994.

Summers, S. C., Levi, Victor and Glenn, Donald, Controversial Issues in Business Valuation-Point/Counterpoint, California Society of CPAs, Litigation Advanced Forum, 1994.

Summers, S. C., The Myth of Public Company Comparisons, Business Valuation Review, Volume 11, No. 2, June 1992.

Summers, S. C. and Brinig B. P., Valuing Professional Practices, California Society of Certified Public Accountants, 8-hour continuing professional education course, 1992.