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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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