About the Authors

Jay E. Fishman, FASA, is a managing director of Financial Research Associates, a regional business valuation and forensic accounting firm with offices in Bala Cynwyd, Pennsylvania, New York City, and Edison, New Jersey. He has been actively engaged in the appraisal profession since 1974 and specializes in the valuations of business enterprises and their intangible assets. Mr. Fishman has coauthored several books, including the highly acclaimed Guide to Business Valuations (with Shannon Pratt and Jim Hitchner), and written numerous articles on business valuations as well as qualifying as an expert witness and providing testimony in 12 states and federal courts. He has taught courses on business valuation to the Internal Revenue Service, the National Judicial College, and the American Institute of Certified Public Accountants (AICPA) in the United States and internationally, in the People's Republic of China, on behalf of the World Bank in St. Petersburg, Russia, and in Moscow, Russia.

He holds bachelor's and master's degrees from Temple University as well as an MBA from LaSalle University. Mr. Fishman is a fellow and life member of the American Society of Appraisers, a former chairman of its Business Valuation Committee, former editor of the Business Valuation Review, chair of ASA's Government Relations Committee, a fellow of the Royal Institution of Chartered Surveyors, an accredited senior member of the Institute of Business Appraisers, Inc., a former member ...

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