ASC 326 Archives - SkillAbility

CPA staff accountants building a review-ready ASC 460 guarantee accounting file from contract scope and stand-ready obligation through fair value, contingent exposure, subsequent release, warranties, maximum payments, recourse, collateral, and disclosure

10 Sep

Guarantee Accounting Training for Staff Accountants: Build ASC 460 Recognition and Disclosure Competence

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 10, 2026 | 45-minute read TL;DR — The Short Answer Guarantee accounting training should teach staff to identify the contract before evaluating default probability. For an in-scope ASC 460 guarantee, the Day-1 stand-ready liability can exist

CPA staff accountants building a review-ready ASC 320 and ASC 321 investment accounting file from debt versus equity scope through trading, AFS, HTM, fair value, OCI, CECL, private equity measurement, impairment, sales, and disclosures

09 Sep

Investment Accounting Training for Staff Accountants: Build ASC 320 and ASC 321 Competence

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 9, 2026 | 42-minute read TL;DR — The Short Answer Investment accounting training should teach staff to route each security into the correct accounting model before calculating a gain or loss—because the same market movement can

CPA staff accountants building a review-ready ASC 326 CECL allowance from receivable populations, segmentation, historical loss rates, forecasts, qualitative adjustments, individual credit risks, write-offs, and disclosures

01 Sep

CECL Training for Accountants: Build ASC 326 Credit-Loss Estimates From Receivables to Review-Ready Allowances

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 1, 2026 | 34-minute read TL;DR — The Short Answer CECL training should teach accountants to build an allowance from the economics of collectibility—not roll last year’s percentage forward and call it expected credit loss. A

ASC 326 Archives - SkillAbility

Guarantee Accounting Training for Staff Accountants: Build ASC 460 Recognition and Disclosure Competence

Investment Accounting Training for Staff Accountants: Build ASC 320 and ASC 321 Competence

CECL Training for Accountants: Build ASC 326 Credit-Loss Estimates From Receivables to Review-Ready Allowances

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