James L. Horvath, CA, FCBV, ASA, B.Math, MBA, is a Partner with Deloitte, who over the past 33 years has specialized in business and securities valuations, and related intellectual property. Having completed over 3,000 valuation assignments, including the supervision of large, complex multidiscipline valuation engagements, he has worked in a wide variety of industries and given expert testimony on valuation matters on multiple engagements. Jim also has extensive international experience, having worked on valuations, mergers, and acquisitions in over 60 countries. He has authored several books and numerous articles on valuation, and both in Canada and internationally is a frequent speaker on valuation methods and issues.