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Fair Value Hierarchy Archives - SkillAbility

CPA staff accountants building a review-ready ASC 820 fair value accounting file from unit of account and principal market through valuation techniques, hierarchy, Level 3 inputs, calibration, sensitivity, and disclosure

01 Sep

Fair Value Accounting Training for Staff Accountants: Build ASC 820 Judgment Without Treating Valuation as a Black Box

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 1, 2026 | 33-minute read TL;DR — The Short Answer Fair value accounting training should teach staff to understand why a valuation represents an ASC 820 exit price—not simply accept a specialist’s number and label it

Fair Value Hierarchy Archives - SkillAbility

Fair Value Accounting Training for Staff Accountants: Build ASC 820 Judgment Without Treating Valuation as a Black Box

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