This issue includes the articles:

• Front Page - AICPA Standards Update: Interview with Ed Dupke
• Rod Burkert - Developing the Cost of Equity: Ibbotson Associates vs. Duff & Phelps
• Mike Mard - The Private Entities Endowed Research Fund
• Steve Hyden - Overview of FASB’s New Fair Value Measurements: SFAS No. 157
• Nancy Fannon - Presumed Innocent/Presumed Advocate? Why Experts Differ and What We Can Do About It
• Scott Saltzman - Economic Damages: A Basic Primer on What Forensic Experts Need to Know
• Jim Rigby - From Start-Up to Wind-Up: A Look at the High-Tech Industry
• Mike Crain - News from the AICPA
• Gary Trugman - Trugman Says... Valuation Landmines: If They Blow Up, You Do Not Want to be Close!
• In the Courtroom
  • New Jersey Considers Fair Value and Synergy

Costs, Equity, Ibbotson, Associates, Duff, Phelps, Private, Entities, Entity, Endowed, Research, Funds, FASB, Fair, Values, Measurements, SFAS, 157, Presumed, Innocent, Advocates, Economic, Damages, Experts, Start-Up, Wind-Down, BV, AICPA, Valuations, Landmines, New, Jersey, Daubert, Docket