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

Access provided by Universidad Autonoma Metropolitana

Get in-depth knowledge of a subject

from 15 reviews of courses in this program

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

from 15 reviews of courses in this program

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.

Details to know

Shareable certificate

Add to your LinkedIn profile

Taught in English

See how employees at top companies are mastering in-demand skills

 logos of Petrobras, TATA, Danone, Capgemini, P&G and L'Oreal

Advance your subject-matter expertise

  • Learn in-demand skills from university and industry experts
  • Master a subject or tool with hands-on projects
  • Develop a deep understanding of key concepts
  • Earn a career certificate from EDUCBA

Specialization - 5 course series

What you'll learn

  • Classify operating and finance leases under ASC 842 and IFRS 16 using applicable recognition criteria.

  • Calculate lease liabilities, fixed payments, present values, and lessor net investments accurately.

  • Assess impairment and remeasurement scenarios and compare lessee and lessor reporting requirements.

Skills you'll gain

Category: Lease Contracts
Category: Generally Accepted Accounting Principles (GAAP)
Category: International Financial Reporting Standards
Category: Financial Accounting
Category: Analysis
Category: Financial Analysis
Category: Business Reporting
Category: Technical Accounting
Category: Specialized Accounting
Category: Problem Solving
Category: Finance
Category: Standard Accounting Practices
Category: Revenue Recognition
Category: Financial Reporting
Category: Compliance Reporting
Category: Accounting

What you'll learn

  • Explain the purpose, features, stakeholders, and structures of Special Purpose Entities and Special Purpose Vehicles.

  • Analyze SPE applications, financial risks, Enron-related failures, and regulatory and consolidation requirements.

  • Apply SPE principles to numerical scenarios and interpret transactions and financial disclosures accurately.

Skills you'll gain

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

Mastering Business Combinations: Analyze and Apply IFRS

Course 3, 15 hours

What you'll learn

  • Learners will be able to distinguish business combinations from asset acquisitions and identify the accounting acquirer.

  • Learners will be able to measure identifiable assets and liabilities, calculate goodwill, and classify consideration transferred.

  • Learners will be able to analyze reverse acquisitions, VIEs, SPEs, deferred taxes, partial acquisitions, and valuation methods.

Skills you'll gain

Category: International Financial Reporting Standards
Category: Business Valuation
Category: Business
Category: Financial Reporting
Category: Accounting
Category: Corporate Accounting
Category: Business Reporting
Category: Generally Accepted Accounting Principles (GAAP)
Category: Finance
Category: Financial Accounting
Category: Specialized Accounting
Category: Corporate Tax
Category: Tax

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: Legal Risk
Category: Asset Protection
Category: Financial Statements
Category: Accounting
Category: Regulatory Requirements
Category: Business Reporting
Category: Technical Accounting
Category: Financial Statement Analysis
Category: Registration
Category: Specialized Accounting
Category: Financial Accounting
Category: Organizational Structure
Category: Tax Laws
Category: Commercial Laws

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

Earn a career certificate

Add this credential to your LinkedIn profile, resume, or CV. Share it on social media and in your performance review.

Instructor

EDUCBA
EDUCBA
1,719 Courses431,250 learners

Offered by

EDUCBA

Why people choose Coursera for their career

Felipe M.

Learner since 2018
"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."

Jennifer J.

Learner since 2020
"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."

Larry W.

Learner since 2021
"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."

Chaitanya A.

"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."