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Investment Portfolio 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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