Master Advanced Accounting: Analyze, Value & Consolidate

This course is part of Advanced Corporate Accounting and Financial Reporting Specialization

Instructor: EDUCBA

Access provided by SGCSRC

4 modules

Gain insight into a topic and learn the fundamentals.

20 reviews

Intermediate level

Recommended experience

9 hours to complete

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

20 reviews

Intermediate level

Recommended experience

9 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Analyze business profitability and calculate goodwill using super profit, capital employed, and valuation methods.
Apply acquisition accounting under IFRS, including purchase consideration and fair value adjustments.
Evaluate business combinations and prepare consolidation-ready figures for financial reporting.

Skills you'll gain

Details to know

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Assessments

15 assignments

Taught in English

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This course is part of the Advanced Corporate Accounting and Financial Reporting Specialization

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There are 4 modules in this course

By the end of this course, learners will be able to analyze business profitability, calculate goodwill using multiple valuation methods, apply acquisition accounting, and evaluate business combinations under IFRS.

This advanced accounting course provides a complete, practice-oriented pathway to mastering goodwill valuation, super profit analysis, capital employed computation, minority interest measurement, and acquisition method procedures. Through structured modules and real-world examples, learners gain the ability to interpret financial data, apply valuation models, and perform fair value adjustments with confidence. The course also equips learners to identify business combinations, compute purchase consideration, determine goodwill or bargain purchase gains, and prepare consolidation-ready figures. What makes this course unique is its step-by-step integration of theory, application, and scenario-driven problem solving, supported by clear explanations, practical quizzes, and IFRS-aligned concepts. Whether preparing for professional exams, corporate roles, or advanced academic study, learners develop the analytical and technical skills required to excel in modern financial reporting and business valuation.

This module introduces the foundational concepts required to understand goodwill valuation and profit analysis. Learners explore key valuation elements such as average profit, future maintainable profit, normal profit, super profit, and capital employed. By mastering these fundamentals, learners gain the analytical ability to calculate and interpret goodwill under various traditional valuation scenarios.

What's included

12 videos4 assignments

12 videos Total 109 minutes

Introduction to Goodwill Calculation 10 minutes
Future Maintain Profit 11 minutes
Question on Average Profit 10 minutes
Question on Average Profit Continues 10 minutes
Super Profit Method 9 minutes
Average Capital Employed 2 minutes
Super Profit Method 9 minutes
Find Out Normal Profit 10 minutes
Remuneration from Alternative Employment 10 minutes
How to Find Super Profit 11 minutes
Capital Employs 10 minutes
Normal Profit 7 minutes

4 assignments Total 60 minutes

Introduction to Goodwill & Profit Concepts 10 minutes
Understanding Super Profit & Capital Employed 10 minutes
Refining Profit Calculations and Adjustments 10 minutes
Fundamentals of Goodwill & Profit Analysis 30 minutes

This module explores advanced techniques used in goodwill valuation, including the annuity method, capitalization methods, and evaluation of minority interest. Learners also examine IFRS-aligned definitions of a business, acquisition prerequisites, and how these concepts influence valuation outcomes. Through these lessons, learners develop the capability to perform comprehensive goodwill computations using professional methods.

What's included

8 videos4 assignments

8 videos Total 46 minutes

What is Annuity Method 8 minutes
Types of Capitalization Method 6 minutes
Calculating Annuity Method 8 minutes
Finding Minority Interest 2 minutes
Find out Capital Employed 7 minutes
Ifrs and Goodwill 3 minutes
Definition of Business 4 minutes
Acquisition Date 8 minutes

4 assignments Total 60 minutes

Annuity and Capitalization Approaches 10 minutes
Minority Interest and Capital Structure Insights 10 minutes
Business Definitions and Pre-Acquisition Concepts 10 minutes
Advanced Goodwill Valuation Methods 30 minutes

This module provides a comprehensive overview of the acquisition method used in business combinations. Learners explore purchase consideration, fair value adjustments, non-controlling interest measurement, goodwill or bargain purchase recognition, and step-by-step acquisition accounting procedures. Practical examples reinforce learners' ability to prepare and interpret acquisition-based financial outcomes.

What's included

8 videos4 assignments

8 videos Total 39 minutes

Purchase Consideration 2 minutes
Purchase Consideration Continues 6 minutes
Acquired Assets and Liabilities 5 minutes
Non Controlling Interest 8 minutes
Steps in Applying Acquisition Method 6 minutes
Working on Question Nine 3 minutes
Suport Profit Method 8 minutes
Conclusion 1 minute

4 assignments Total 60 minutes

Purchase Consideration and Asset Recognition 10 minutes
Non-Controlling Interest & Acquisition Steps 10 minutes
Practical Application and Final Concepts 10 minutes
Acquisition Method: From Basics to Application 30 minutes

This module contrasts the pooling of interests and purchase (acquisition) methods while examining the defining characteristics, measurement rules, and IFRS-driven requirements for recognizing business combinations. Learners further analyze identification of control, fair value adjustments, and implications of each method on consolidated reporting.

What's included

6 videos3 assignments

6 videos Total 36 minutes

Introduction to Pooling Method 4 minutes
Purchase Method 9 minutes
Steps in Purchase Method 7 minutes
Practical Example 7 minutes
Practical Example Continues 7 minutes
Identification of Business Combination 4 minutes

3 assignments Total 50 minutes

Understanding Pooling and Purchase Approaches 10 minutes
Applying Purchase Method & Identifying Business Combinations 10 minutes
Business Combination Methods: Purchase vs Pooling 30 minutes

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Instructor

EDUCBA

1,039 Courses 230,918 learners

Offered by

EDUCBA

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Reviewed on Feb 11, 2026

This is one of the most professional advanced accounting courses I have taken. The financial analysis framework is particularly valuable for real-world applications.

Reviewed on Feb 28, 2026

I found the consolidation exercises particularly helpful. They made complex accounting adjustments easier to understand.

Reviewed on Feb 2, 2026

Finally, a course that explains intercompany eliminations clearly! The practical exercises made mastering the acquisition method intuitive and repeatable in a professional work environment.

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