ASC 360 Archives - SkillAbility

CPA staff accountants building a review-ready ASC 205-20 discontinued operations file from component identification and held-for-sale status through strategic-shift analysis, major-effect testing, net-of-tax presentation, prior-period recasting, and disclosure

10 Sep

Discontinued Operations Training for Accountants: Build ASC 205-20 Classification, Presentation, and Disclosure Judgment

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 10, 2026 | 44-minute read TL;DR — The Short Answer Discontinued operations training should teach accountants to prove that a disposal is both a real component of the entity and a strategic shift with a major

CPA staff accountants building a review-ready ASC 410 asset retirement obligation file from legal obligation and expected cash flows through initial ARO liability, asset retirement cost, depreciation, accretion, revisions, settlement, and disclosure

10 Sep

Asset Retirement Obligation Training: Build ASC 410 Competence From Initial Liability to Accretion

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 10, 2026 | 43-minute read TL;DR — The Short Answer Asset retirement obligation training should teach staff to prove the legal obligation, measure the retirement work like a market participant, and roll the liability from initial

CPA staff accountants building a review-ready ASC 350 intangible asset file from recognition and initial measurement through useful life, renewals, amortization, impairment, reassessment, and disclosure

09 Sep

Intangible Asset Accounting Training: Build ASC 350 Competence for Recognition, Useful Life, and Amortization

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 Intangible asset accounting training should teach staff to prove why an intangible asset exists, how long it contributes to cash flows, and why the amortization or

CPA staff accountants building a review-ready ASC 360 asset impairment file from triggering events and asset groups through undiscounted recoverability, fair value write-down, loss allocation, held-for-sale accounting, and disclosures

02 Sep

Asset Impairment Training for Staff Accountants: Build ASC 360 Judgment From Trigger Event to Write-Down

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 2, 2026 | 38-minute read TL;DR — The Short Answer Asset impairment training should teach staff to trace an ASC 360 write-down from the trigger event through the asset group, undiscounted recoverability test, fair value, allocation,

ASC 360 Archives - SkillAbility

Discontinued Operations Training for Accountants: Build ASC 205-20 Classification, Presentation, and Disclosure Judgment

Asset Retirement Obligation Training: Build ASC 410 Competence From Initial Liability to Accretion

Intangible Asset Accounting Training: Build ASC 350 Competence for Recognition, Useful Life, and Amortization

Asset Impairment Training for Staff Accountants: Build ASC 360 Judgment From Trigger Event to Write-Down

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