Hardie backer boards are water resistant yes.Water can not penetrate through them. They are constructed with about 80% to 90% cement, Bit of sand, Some fibers and a bit of other aggregate with no paper face added. If the paper comes off a section of gypsum plasterboard that you skim over it sets pretty instantly and crazes. With this in mind with hardie backer you are skimming over pretty much kiln dried cement. 2 coats of PVA will not kill the suction of the amount of portland cement in these boards. Its like roughing a job out then skimming over a month later. I personally would advise my customers for me not to skim over it. But if it has to be done i would say PVA is a waste of time and use one of the products available that will, 1 take the suction out. And 2 make sure the plaster wont fail on hardie backer like blue grit. micro, bond it etc