EDUCBA

Advanced Business Combinations & Ownership Accounting Specialization

EDUCBA

Advanced Business Combinations & Ownership Accounting Specialization

Master Consolidation & Ownership Accounting.

Apply complex accounting standards for leases, SPEs, business combinations, and ownership changes.

EDUCBA

Instructor: EDUCBA

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Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace
Get in-depth knowledge of a subject
Beginner level

Recommended experience

4 weeks to complete
at 10 hours a week
Flexible schedule
Learn at your own pace

What you'll learn

  • Analyze and apply advanced accounting standards related to leases, SPEs, business combinations, and ownership changes.

  • Interpret complex consolidation, goodwill, deconsolidation, and equity adjustment scenarios under IFRS and US GAAP.

  • Apply accounting judgment to real-world financial reporting, audit, and compliance situations using practical examples.

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Taught in English
Recently updated!

December 2025

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Specialization - 5 course series

What you'll learn

  • Identify and classify leases under ASC 842 and IFRS for both lessee and lessor scenarios.

  • Perform lease measurement, re-measurement, impairment, and related accounting calculations accurately.

  • Analyze and interpret the financial statement impact of operating, finance, and complex lease structures.

Skills you'll gain

Category: Lease Contracts
Category: Financial Accounting
Category: International Financial Reporting Standards
Category: Generally Accepted Accounting Principles (GAAP)
Category: Depreciation
Category: Balance Sheet
Category: Business Reporting
Category: Technical Accounting
Category: Specialized Accounting
Category: Financial Reporting
Category: Cash Flows
Category: Revenue Recognition
Category: Contract Accounting
Category: Standard Accounting Practices
Category: Accounting

What you'll learn

  • Define and evaluate Special Purpose Entities (SPEs), including their structures, purposes, and real-world applications.

  • Analyze regulatory and consolidation requirements for SPEs using practical examples and case studies.

  • Interpret SPE disclosures, assess risks, and apply SPE principles to financial analysis and reporting scenarios.

Skills you'll gain

Category: Financial Reporting
Category: Sarbanes Oxley Act (SOX) Compliance
Category: Investment Management
Category: Consolidation
Category: Asset Protection
Category: Compliance Reporting
Category: Organizational Structure
Category: Specialized Accounting
Category: Financial Statement Analysis
Category: International Financial Reporting Standards
Category: Regulatory Requirements
Category: Technical Accounting
Category: Business Risk Management
Category: Generally Accepted Accounting Principles (GAAP)
Category: Financial Auditing
Category: Securities (Finance)
Category: Legal Risk
Category: Financial Regulation
Category: Financial Accounting
Category: Financial Regulations
Mastering Business Combinations: Analyze and Apply IFRS

Mastering Business Combinations: Analyze and Apply IFRS

Course 3, 15 hours

What you'll learn

  • Distinguish business combinations from asset acquisitions and evaluate control under IFRS and US GAAP.

  • Measure identifiable assets, liabilities, goodwill, and tax impacts in complex acquisition scenarios.

  • Apply valuation techniques and accounting treatments to real-world and advanced business combination cases.

Skills you'll gain

Category: Specialized Accounting
Category: Tax Laws

What you'll learn

  • Explain LLP fundamentals and compare formation requirements across major global jurisdictions.

  • Apply LLP SORP reporting standards to record member capital, drawings, and profit allocations.

  • Analyze and interpret complex member-related accounting scenarios used in real-world LLP practice.

Skills you'll gain

Category: Regulation and Legal Compliance
Category: Partnership Accounting
Category: Law, Regulation, and Compliance
Category: Financial Reporting
Category: Ledgers (Accounting)
Category: Specialized Accounting
Category: Tax Laws
Category: Financial Statement Analysis
Category: Financial Statements
Category: Financial Accounting
Category: Registration
Category: Legal Risk
Category: Commercial Laws
Category: Organizational Structure
Category: Asset Protection
Category: Accounting
Category: Regulatory Requirements
Category: Corporate Tax

What you'll learn

  • Analyze ownership-interest changes, NCI movements, and equity adjustments in consolidated accounts.

  • Apply deconsolidation and discontinued-operation rules, including fair value measurement of retained interests.

  • Interpret the financial statement impact of loss of control under IFRS and US GAAP.

Skills you'll gain

Category: Accounting
Category: Financial Reporting
Category: Consolidation
Category: Financial Accounting
Category: Equities
Category: Financial Statements
Category: Generally Accepted Accounting Principles (GAAP)
Category: Technical Accounting
Category: Business Reporting
Category: International Financial Reporting Standards
Category: Financial Statement Analysis

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Instructor

EDUCBA
EDUCBA
1,290 Courses293,287 learners

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EDUCBA

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