Is Fair Value Fair? (PDF)

Professor Henk Langendijk is currently professor of external
financial reporting at Nyenrode University and professor of
external financial reporting at the University of Amsterdam. He has
lectured in finance at the University of Amsterdam since 1980 and
previously worked at BDO and Arthur Anderson. He has contributed
articles to various financial journals as well as written a number
of books in the field of financial accounting. He is a member of
the Advisory Council of the Limperg Instituut. In addition, he is
editor-in-chief of the magazine Accounting, editor of
Accountant-Adviseur and a member of the VERA steering
committee on financial reporting.

Professor Dirk Swagerman is currently with Deloitte and
Touche in Amsterdam, having gained a master's degree in business
administration at Michigan State University. In 1991/1992 he
qualified as Master of Business Telecommunications at the
University of Delft. He is also involved with the business
departments at Twente University

Willem Verhoog has been the Secretary of Royal NIVRA's
Continuing Professional Education Committee (VERA) since 1976. He
has enabled VERA to develop a CPE package with more than 100
seminars and 1000 participants each year. He is editor-in-chief of
the monthly VERA Actueel journal, editorial board member of
30 different NIVRA publications, and is co-author of 7 books prior
to this effort

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