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Investment Accounting Archives - SkillAbility

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

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CPA staff accountants building a review-ready ASC 323 equity method accounting file from investment scope and significant influence through initial cost, basis differences, adjusted equity earnings, dividends, OCI, intra-entity profit, loss limits, impairment, and disclosures
08 Sep

Equity Method Accounting Training for Staff Accountants: Build ASC 323 Competence From Investment to Earnings

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 8, 2026  |  42-minute read TL;DR — The Short Answer Equity method accounting training should teach staff to explain why the investment balance and equity-method earnings changed—not simply multiply the investee’s net income by an ownership

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