Ray Rath of Globalview Advisors taught the American Society of Appraisers (ASA)’s Business Valuation (BV) three-day course (ASA BV 401) titled “Valuation for Financial Reporting”, which is a requirement for obtaining the Certified in Entity and Intangible Valuations (CEIV™) designation. The course was offered at the offices of Silicon Valley Bank in downtown San Francisco. The course is intended to provide appraisers that currently (or those who would like to in the future) perform valuations for financial reporting for U.S. companies with the additional technical expertise in valuation and other areas required to perform these valuations. Completion of the CEIV course and passing both parts of the related exam is one of several requirements to obtain the CEIV™ certification that is being offered by the ASA, the American Institute of CPAs (AICPA) and the Royal Institute of Chartered Surveyors (RICS).