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Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements · LearnSpace
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Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements

Курс от University of Illinois Urbana-Champaign
Продвинутый≈ 24.9 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course covers the accounting for business combinations (ASC 805), the preparation of consolidated financial statements (ASC 810), and other related topics including, but not limited to: step-by-step acquisition, deconsolidation, segments reporting, and the goodwill impairment test. This course begins with a discussion of the scope of ASC 805 and the differences between business combinations and asset acquisitions. Next, the course explores the measurement and recognition principles of the acquisition method to account for business combinations. Then, the course covers the consolidation process. You will learn how to prepare the consolidated financial statements and make all of the necessary consolidation adjustments.

Навыки, которые вы освоите

Financial ReportingConsolidationInternational Financial Reporting StandardsMergers & AcquisitionsIntercompany AccountingFinancial AccountingBusiness ValuationInventory AccountingGenerally Accepted Accounting Principles (GAAP)Financial StatementsDepreciationTechnical AccountingCorporate Accounting

Программа курса

8 модулей · 104 учебных материалов

01Course Orientation & Control of a Business21 материалов

About the Course

SyllabusЧтениеCourse OverviewВидеоMeet Professor KustanovichВидеоAbout the Discussion ForumsЧтение

Учитесь у экспертов

Michael Kustanovich, CPA

Clinical Assistant Professor of Accountancy

Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements
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Обучение на Coursera

≈ 24.9 ч

8 модулей

Язык: Английский

Субтитры: Арабский, Французский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Русский, Тайский, Индонезийский, Шведский, Турецкий, Испанский, Хинди, Японский, Казахский, Польский

Часть программы вашего университета
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
Learn on Your TermsВидео
Demographics SurveyPLUGIN

About Your Classmates

Getting to Know Your ClassmatesОбсуждениеUpdating Your ProfileЧтение

Module 1 Information

Module 1 Overview and ResourcesЧтение

Lesson 1-1 Overview of Accounting for Investment in Equity Securities

Overview of Accounting for Investment in Equity Securities – Part 1ВидеоOverview of Accounting for Investment in Equity Securities – Part 2ВидеоLesson 1-1 Knowledge CheckЗадание

Lesson 1-2 Control

ControlВидеоLesson 1-2 Knowledge CheckЗадание

Lesson 1-3 Scope of ASC 805 – "Business Combinations"

Scope of ASC 805 – "Business Combinations"ВидеоLesson 1-3 Knowledge CheckЗадание

Lesson 1-4 Acquisition of a Group of Assets

Acquisition of a Group of AssetsВидеоLesson 1-4 Knowledge CheckЗадание

Module 1 Graded Activities

Module 1 QuizЗадание
02Module 2: Acquisition Method9 материалов

Module 2 Information

Module 2 Overview and ResourcesЧтение

Lesson 2-1 Overview of the Acquisition Method

Overview of the Acquisition MethodВидеоLesson 2-1 Knowledge CheckЗадание

Lesson 2-2 Goodwill Equation

Goodwill EquationВидеоLesson 2-2 Knowledge CheckЗадание

Lesson 2-3 Consolidated Financial Statements on the Business Combination Date

Consolidated Financial Statements on the Business Combination Date – Part 1ВидеоConsolidated Financial Statements on the Business Combination Date – Part 2ВидеоLesson 2-3 Knowledge CheckЗадание

Module 2 Graded Activities

Module 2 QuizЗадание
03Module 3: Components of Consideration Transferred in a Business Combination8 материалов

Module 3 Information

Module 3 Overview and ResourcesЧтение

Lesson 3-1 Share-Based Payment Awards

Share-Based Payment AwardsВидеоLesson 3-1 Knowledge CheckЗадание

Lesson 3-2 Express Scripts and Medco Merger

Express Scripts and Medco MergerВидео

Lesson 3-3 Contingent Consideration

Contingent Consideration – Part 1ВидеоContingent Consideration – Part 2ВидеоLesson 3-3 Knowledge CheckЗадание

Module 3 Graded Activities

Module 3 QuizЗадание
04Module 4: Assets Acquired and Liabilities Assumed11 материалов

Module 4 Information

Module 4 Overview and ResourcesЧтение

Lesson 4-1 Identifiable Assets Acquired

Identifiable Assets AcquiredВидеоLesson 4-1 Knowledge CheckЗадание

Lesson 4-2 Intangible Assets Other than Goodwill

Intangible Assets Other Than GoodwillВидеоLesson 4-2 Knowledge CheckЗадание

Lesson 4-3 Defensive Asset and In-Process Research and Development (IPR&D)

Defensive Asset and In-Process Research and Development (IPR&D)ВидеоLesson 4-3 Knowledge CheckЗадание

Lesson 4-4 Deferred Taxes on the Acquisition Date

Deferred Taxes on the Acquisition Date – Part 1ВидеоDeferred Taxes on the Acquisition Date – Part 2ВидеоLesson 4-4 Knowledge CheckЗадание

Module 4 Graded Activities

Module 4 QuizЗадание
05Module 5: Preparation of Consolidated Financial Statements After the Acquisition Date11 материалов

Module 5 Information

Module 5 Overview and ResourcesЧтение

Lesson 5-1 Accounting Acquisition Premium (AAP)

Accounting Acquisition Premium (AAP)ВидеоLesson 5-1 Knowledge CheckЗадание

Lesson 5-2 The Effect of AAP on Consolidated Financial Statements

The Effect of AAP on Consolidated Financial StatementsВидеоLesson 5-2 Knowledge CheckЗадание

Lesson 5-3 Consolidated Financial Statements with AAP

Consolidated Financial Statements with AAP – Part 1ВидеоConsolidated Financial Statements with AAP – Part 2ВидеоLesson 5-3 Knowledge CheckЗадание

Lesson 5-4 Intercompany Inventory Transactions

Intercompany Inventory TransactionsВидеоLesson 5-4 Knowledge CheckЗадание

Module 5 Graded Activities

Module 5 QuizЗадание
06Module 6: Intercompany Transactions and Noncontrolling Interest14 материалов

Module 6 Information

Module 6 Overview and ResourcesЧтение

Lesson 6-1 Intercompany Transactions with Depreciable Assets

Intercompany Transactions with Depreciable AssetsВидеоLesson 6-1 Knowledge CheckЗадание

Lesson 6-2 Intercompany Debt

Intercompany DebtВидеоLesson 6-2 Knowledge CheckЗадание

Lesson 6-3 Noncontrolling Interest (NCI)

Noncontrolling Interest (NCI)ВидеоLesson 6-3 Knowledge CheckЗадание

Lesson 6-4 Net Income Attributable to NCI

Net Income Attributable to NCIВидеоLesson 6-4 Knowledge CheckЗадание

Lesson 6-5 Consolidated Retained Earnings and Subsequent Measurement of NCI

Consolidated Retained Earnings and Subsequent Measurement of NCIВидеоLesson 6-5 Knowledge CheckЗадание

Lesson 6-6 Example of Consolidation with NCI

Example of Consolidation with NCIВидеоLesson 6-6 Knowledge CheckЗадание

Module 6 Graded Activities

Module 6 QuizЗадание
07Module 7: Change in the Percentage of Ownership and Other Related Topics11 материалов

Module 7 Information

Module 7 Overview and ResourcesЧтение

Lesson 7-1 Business Combination Achieved in Stages

Business Combination Achieved in Stages – Part 1ВидеоBusiness Combination Achieved in Stages – Part 2ВидеоLesson 7-1 Knowledge CheckЗадание

Lesson 7-2 Deconsolidation

DeconsolidationВидеоLesson 7-2 Knowledge CheckЗадание

Lesson 7-3 Change in the Percentage of Ownership Without Loss of Control

Change in the Percentage of Ownership without Loss of ControlВидеоLesson 7-3 Knowledge CheckЗадание

Lesson 7-4 Subsidiary Holds Shares of the Parent

Subsidiary Holds Shares of the ParentВидеоLesson 7-4 Knowledge CheckЗадание

Module 7 Graded Activities

Module 7 QuizЗадание
08Module 8: Segment Reporting and Goodwill Impairment Test19 материалов

Module 8 Information

Module 8 Overview and ResourcesЧтение

Lesson 8-1 Segment Reporting

Segment ReportingВидеоLesson 8-1 Knowledge CheckЗадание

Lesson 8-2 Entity-Wide Disclosure

Entity-Wide DisclosureВидеоLesson 8-2 Knowledge CheckЗадание

Lesson 8-3 Goodwill Impairment Test – Identification of the Reporting Units

Goodwill Impairment Test – Identification of the Reporting UnitsВидеоLesson 8-3 Knowledge CheckЗадание

Lesson 8-4 Goodwill Impairment Test – Qualitative Assessment

Goodwill Impairment Test – Qualitative AssessmentВидеоLesson 8-4 Knowledge CheckЗадание

Lesson 8-5 One-Step Quantitative Goodwill Impairment Test

One-Step Quantitative Goodwill Impairment TestВидеоLesson 8-5 Knowledge CheckЗадание

Lesson 8-6 Goodwill Impairment Test Under IFRS

Goodwill Impairment Test Under IFRSВидеоLesson 8-6 Knowledge CheckЗадание

Lesson 8-7 Private Companies Accounting for Goodwill

Private Companies Accounting for GoodwillВидеоLesson 8-7 Knowledge CheckЗадание

Module 8 Graded Activities

Module 8 Quiz ЗаданиеCongratulations on completing the course!ЧтениеGet Your Course CertificateЧтениеCourse-End SurveyPLUGIN