OCI 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

CPA accountants building a review-ready ASC 815 hedge accounting file from derivative identification and hedge designation through effectiveness, fair value, OCI, net investment hedges, discontinuation, and disclosures

08 Sep

Hedge Accounting Training for Accountants: Build ASC 815 Competence From Derivative to Documentation

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 8, 2026 | 39-minute read TL;DR — The Short Answer Hedge accounting training should teach accountants to prove the relationship before they book the derivative. An economic hedge can reduce risk and still fail ASC 815

OCI Archives - SkillAbility

Investment Accounting Training for Staff Accountants: Build ASC 320 and ASC 321 Competence

Hedge Accounting Training for Accountants: Build ASC 815 Competence From Derivative to Documentation

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