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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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CPA staff accountants building a review-ready ASC 830 foreign currency accounting file from functional currency and transaction measurement through remeasurement, translation, CTA, intercompany FX, and highly inflationary accounting
31 Aug

Foreign Currency Accounting Training for Staff Accountants: Build ASC 830 Transaction, Remeasurement, and Translation Competence

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting FirmsLast updated: August 31, 2026  |  37-minute read TL;DR — The Short Answer Foreign currency accounting training should teach staff to follow the currency logic from transaction denomination to functional currency to reporting currency—not treat every exchange-rate difference as the

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