Is this course really 100% online? Do I need to attend any classes in person?

This course is completely online, so there’s no need to show up to a classroom in person. You can access your lectures, readings and assignments anytime and anywhere via the web or your mobile device.

Can I just enroll in a single course?

Yes! To get started, click the course card that interests you and enroll. You can enroll and complete the course to earn a shareable certificate. When you subscribe to a course that is part of a Specialization, you’re automatically subscribed to the full Specialization. Visit your learner dashboard to track your progress.

Is financial aid available?

Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.

Can I take the course for free?

No, you cannot take this course for free. When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. If you cannot afford the fee, you can apply for financial aid.

Will I earn university credit for completing the Specialization?

This Specialization doesn't carry university credit, but some universities may choose to accept Specialization Certificates for credit. Check with your institution to learn more.

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

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.

位教师：EDUCBA

包含在中

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5 门课程系列

深入学习学科知识

初级等级

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

5 门课程系列

深入学习学科知识

初级等级

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.

要了解的详细信息

可分享的证书

添加到您的领英档案

授课语言：英语（English）

了解顶级公司的员工如何掌握热门技能

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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

This Specialization provides an in-depth, practical mastery of advanced accounting topics including lease accounting, Special Purpose Entities, business combinations, LLP reporting, and ownership changes under IFRS and US GAAP. Learners progress from conceptual foundations to complex real-world applications through structured examples, case-based analysis, and standard-aligned problem solving. The program is designed to prepare learners for advanced financial reporting, audit, and advisory roles in global business environments.

应用的学习项目

Learners will complete applied projects that simulate real-world accounting scenarios such as lease classification and measurement, SPE consolidation assessments, acquisition accounting, LLP member transactions, and deconsolidation events. These projects require learners to analyze financial data, apply accounting standards, perform calculations, and interpret financial statement impacts to solve authentic professional reporting challenges.

Master Lease Accounting: Analyze, Classify & Apply Standards

第 1 门课程7小时

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

Mastering Special Purpose Entities: Analyze and Apply SPE

第 2 门课程6小时

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

Mastering Business Combinations: Analyze and Apply IFRS

第 3 门课程14小时

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

Mastering LLP Accounting & Compliance: Analyze and Apply

第 4 门课程6小时

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

Master Advanced Ownership Accounting & Deconsolidation

第 5 门课程4小时

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

获得职业证书

将此证书添加到您的 LinkedIn 个人资料、简历或履历中。在社交媒体和绩效考核中分享。

位教师

EDUCBA

560 门课程176,060 名学生

提供方

EDUCBA

人们为什么选择 Coursera 来帮助自己实现职业发展

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自 2018开始学习的学生

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自 2020开始学习的学生

''我直接将从课程中学到的概念和技能应用到一个令人兴奋的新工作项目中。'

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自 2021开始学习的学生

''如果我的大学不提供我需要的主题课程，Coursera 便是最好的去处之一。'

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常见问题

The Specialization can be completed in approximately 19 to 20 weeks, with an expected time commitment of 3–4 hours per week. This flexible pace allows learners to balance in-depth study with professional or academic responsibilities while progressing steadily through advanced, application-focused accounting topics.

Learners should have a foundational understanding of financial accounting principles, including financial statements, basic consolidation concepts, and familiarity with IFRS or US GAAP. Prior exposure to intermediate accounting topics will be helpful, though not mandatory.

Yes. The courses are designed to be taken in a structured sequence, progressing from foundational concepts such as lease accounting and Special Purpose Entities to advanced topics including business combinations, LLP accounting, ownership changes, and deconsolidation. Following the recommended order ensures a smooth learning progression and stronger conceptual clarity.

Upon completion, you will be able to confidently analyze and apply complex accounting standards related to leases, SPEs, business combinations, LLPs, and ownership changes under IFRS and US GAAP. You will be equipped to perform advanced consolidation adjustments, evaluate control and deconsolidation events, interpret financial disclosures, and support audit, reporting, and advisory functions in real-world professional settings.