Jim Hitchner, CPA/ABV/CFF, ASA, is managing director of Financial Valuation Advisors and president of The Financial Consulting Group. He is also CEO of Valuation Products and Services which created and distributes the Business Valuation Standards Compliance Toolkit, the VPS DLOM Guide and Toolkit and presents monthly webinars. He is also editor in chief of Financial Valuation and Litigation Expert, a bimonthly journal that presents views and tools from some of the leading experts in valuation, forensics/fraud and litigation services. Jim is editor/coauthor of the books “Financial Valuation: Applications and Models, third edition; Financial Valuation Workbook,” third edition, and “Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis,” third edition. He is coauthor of “PPC’s Guide To Business Valuations,” 25th edition. He has been recognized as a qualified expert witness and has provided testimony on valuations in numerous state and federal courts. He has also been involved in hundreds of intangible asset valuations and helped present two sessions to the Financial Accounting Standards Board (FASB) on valuing and lifing intangible assets during their deliberations on SFAS 141/142.