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Moore/Marsden is a formula used to compute the community's interest in a property that was purchased with Community Funds. Discuss cases that led to this formula and the issues that arise when computing Community and Separate Property Interest.
Learn how to use the Moore Marsden Formula in the following Situations:
Beginning forensic accountants or intermediate accountants who need a refresher course.
Kathy A. Johnson is a partner at CPA Forensics Plus, LLP and an adjunct professor at California State University, San Bernardino and the University of Redlands. Johnson is a CPA, CFF, CGMA and holds a master’s degree in business administration from Pepperdine University.
Prior to her partnership in CPA Forensics Plus, Johnson was vice president of finance for the Los Angeles Newspaper Group (Inland Division) where she gained professional experiences in roles including financial reporting, planning and analysis, operating and capital budgets (coordination and analysis), corporate governance and financial forecasting (to include profitability analysis and oversight of the month-end closing process). Additionally, Johnson assumed roles of financial leadership for divisional plans and proposals with financial implications, as well as active involvement in identifying and analyzing business improvement and operational efficiency opportunities.
Johnson’s expertise is in family, civil and probate litigation support, cash flow, business valuation, business consulting and business and personal tax preparation and advisory services. She is chair of the AICPA Controllers Conference Planning Committee, vice chair of CalCPA, and chair of the Estate Planning Committee and Forensic Accounting Committee of the Inland Empire Chapter of CalCPA.