EDUCBA
Advanced Business Combinations & Ownership Accounting 专项课程

只需 199 美元(原价 399 美元)即可通过 Coursera Plus 学习更高水平的技能。立即节省

EDUCBA

Advanced Business Combinations & Ownership Accounting 专项课程

Master Consolidation & Ownership Accounting. Apply complex accounting standards for leases, SPEs, business combinations, and ownership changes.

EDUCBA

位教师:EDUCBA

包含在 Coursera Plus

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4 周 完成
在 10 小时 一周
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推荐体验

4 周 完成
在 10 小时 一周
灵活的计划
自行安排学习进度

您将学到什么

  • 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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授课语言:英语(English)
最近已更新!

December 2025

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Petrobras, TATA, Danone, Capgemini, P&G 和 L'Oreal 的徽标

精进特定领域的专业知识

  • 向大学和行业专家学习热门技能
  • 借助实践项目精通一门科目或一个工具
  • 培养对关键概念的深入理解
  • 通过 EDUCBA 获得职业证书

专业化 - 5门课程系列

您将学到什么

  • 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.

您将获得的技能

类别:Asset Management
类别:Financial Reporting
类别:Generally Accepted Accounting Principles (GAAP)
类别:International Financial Reporting Standards
类别:Financial Accounting
类别:Lease Contracts
类别:Accounting
类别:Revenue Recognition
类别:Cash Flows
类别:Balance Sheet

您将学到什么

  • 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.

您将获得的技能

类别:Securities (Finance)
类别:Technical Accounting
类别:Financial Regulations
类别:Financial Auditing
类别:Organizational Structure
类别:Financial Reporting
类别:Consolidation
类别:Sarbanes Oxley Act (SOX) Compliance
类别:Financial Statement Analysis
类别:Investment Management
类别:Specialized Accounting
类别:Asset Management
类别:Business Risk Management
类别:Regulatory Requirements
类别:Financial Analysis

您将学到什么

  • 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.

您将获得的技能

类别:Fixed Asset
类别:Financial Statement Analysis

您将学到什么

  • 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.

您将获得的技能

类别:Organizational Structure
类别:Regulatory Requirements
类别:Financial Accounting
类别:Commercial Laws
类别:Partnership Accounting
类别:Financial Reporting
类别:Specialized Accounting
类别:Tax Laws
类别:International Financial Reporting Standards
类别:Regulation and Legal Compliance
类别:Financial Statements
类别:Accounting

您将学到什么

  • 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.

您将获得的技能

类别:Generally Accepted Accounting Principles (GAAP)
类别:Equities
类别:Financial Statement Analysis
类别:Financial Reporting
类别:Financial Accounting
类别:Accounting
类别:International Financial Reporting Standards
类别:Mergers & Acquisitions
类别:Financial Statements
类别:Consolidation

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位教师

EDUCBA
EDUCBA
560 门课程176,060 名学生

提供方

EDUCBA

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