EDUCBA

Consolidation Accounting and Control Analysis

EDUCBA

Consolidation Accounting and Control Analysis

EDUCBA

Instructor: EDUCBA

Included with Coursera Plus

Gain insight into a topic and learn the fundamentals.
6 hours to complete
Flexible schedule
Learn at your own pace
Gain insight into a topic and learn the fundamentals.
6 hours to complete
Flexible schedule
Learn at your own pace

What you'll learn

  • Apply ASC 810 guidance to determine when consolidation is required under US GAAP.

  • Analyze voting interest entities, VIEs, and primary beneficiary relationships for consolidation.

  • Perform consolidation procedures, intercompany eliminations, and non-controlling interest accounting.

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Recently updated!

June 2026

Assessments

4 assignments

Taught in English

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There are 4 modules in this course

Learn the core principles of ASC 810, including consolidation models, voting interest vs VIE framework, and foundational concepts required for accurate financial reporting.

What's included

7 videos1 assignment

Develop the ability to identify reporting entities, evaluate participating rights, and determine the primary beneficiary in complex ownership structures.

What's included

7 videos1 assignment

Understand control mechanisms such as kick-out and participating rights, and apply consolidation procedures including eliminations and non-controlling interest.

What's included

7 videos1 assignment

Apply consolidation concepts in real-world scenarios, perform intercompany eliminations, and interpret disclosure requirements for VIEs and consolidated entities.

What's included

6 videos1 assignment

Instructor

EDUCBA
EDUCBA
1,545 Courses321,440 learners

Offered by

EDUCBA

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