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CPA staff accountants building a review-ready statement of cash flows from cash and restricted cash, net income, working capital, investing activities, financing activities, noncash transactions, acquisitions, leases, and foreign currency
28 Aug

Statement of Cash Flows Training for Staff Accountants: Build the Statement Without Treating It Like a Plug

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 28, 2026  |  36-minute read TL;DR — The Short Answer Statement of cash flows training should teach staff to prove where cash came from, where it went, and why ending cash changed—not force the statement to

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CPA staff accountants building a review-ready ASC 842 lease accounting file by tracing contracts through embedded lease identification, lease term, discount rate, classification, right-of-use assets, liabilities, journal entries, modifications, reconciliation, and disclosure
26 Aug

Lease Accounting Training for Staff Accountants: Build ASC 842 Competence From Contract to Reconciliation

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 26, 2026  |  41-minute read TL;DR — The Short Answer Lease accounting training should teach staff to prove why an arrangement is a lease, why the lease term and discount rate are supportable, and why the

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