Acknowledgments

Most importantly, I want to thank Lynn Pierson for her assistance with this book. Without Lynn's efforts, this second edition, as well as the first, would not have been completed with nearly the quality and depth. I also want to thank Gina Miller for her assistance in updating the case study in Chapter 14, and Barbara Brown for her assistance in research and preparation of many of the exhibits.

Finally, thank you to those who provided comments and suggestions on various aspects of fair value measurements, which were instrumental in preparing this second edition as well as the first, including: Bill Kennedy of FTI Consulting; Julie Delong of Navigant Consulting; Teresa Thamer of Brenau University; Brian Steen of Dixon Hughes LLP; Brent Solomon and Tara Marino of the Reznick Group; Mark Edwards of Grant Thornton LLP; Michael Blake of Habif Arogetti & Wynn LLP; John Lin of McKesson Corporation; Adrian Loud of Bennett Thrasher LLP.; Tracy Haas of Roark Capital; Harold Martin, Peter Thacker and Brian Burns of Kieter, Stephens, Hurst, Gary & Shreaves, P.C.; Bernard Pump of Deloitte LLP; Jim Dondero of WTAS; Ellen Larson of FTI Consulting; Steve Hyden of the Financial Valuation Group; David Dufendach of Grant Thornton LLP; Ed Ketz of Penn State University; Neil Beaton of Alvarez & Marsal; and Professor Mauro Bini of Bocconi University and Chairman of the Management Board of OIV- Organismo Italiano di Valutazione.

These individuals' comments, as well as those of many others, ...

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