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Master Advanced Ownership Accounting & Deconsolidation · LearnSpace
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Master Advanced Ownership Accounting & Deconsolidation

Курс от EDUCBA
Средний≈ 4.5 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Learners will analyze ownership-interest changes, apply equity adjustments, and evaluate deconsolidation and discontinued-operation scenarios using real-world accounting rules. This course equips learners with the skills to interpret how ownership shifts, NCI movements, and loss of control affect consolidated financial statements under IFRS and US GAAP. Throughout the course, learners benefit from a structured progression—from foundational concepts to advanced ownership transactions and complex deconsolidation events. They gain practical insights into how equity reallocations occur, how retained investments are measured at fair value, and how discontinued operations are identified and reported. What makes this course unique is its hands-on, example-driven approach, allowing learners to move beyond theory and confidently apply standards to realistic consolidation scenarios. Step-by-step explanations, focused lessons, and practice activities help learners build mastery in a technical area that is often challenging to navigate. By completing this course, learners develop the expertise needed to handle sophisticated consolidation adjustments, support audit or reporting functions, and strengthen their professional accounting capabilities.

Навыки, которые вы освоите

ConsolidationFinancial AccountingEquitiesAccountingFinancial ReportingFinancial StatementsBusiness ReportingInternational Financial Reporting StandardsGenerally Accepted Accounting Principles (GAAP)Financial Statement AnalysisTechnical Accounting

Программа курса

2 модулей · 23 учебных материалов

01Mastering Ownership Changes & Equity Adjustments13 материалов

Foundations of Ownership Change Accounting

Introduction to Accounting For Changes in Ownership InterestВидеоAccounting For Changes in Ownership InterestВидеоFoundations of Ownership Change AccountingЗадание

Understanding Equity and Non-Controlling Interest (NCI)

Equity Shares from NCIВидео

Учитесь у экспертов

EDUCBA

Преподаватель курса

Master Advanced Ownership Accounting & Deconsolidation
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в новой вкладке

Обучение на Coursera

≈ 4.5 ч

2 модулей

Язык: Английский

Часть программы вашего университета
Subsidiary Issues Additional ES to NAВидео
Subsidiary Issues Additional ES to Its ParentsВидео
Understanding Equity and Non-Controlling Interest (NCI)Задание

Advanced Ownership Transactions

Equity Shares from Non Controlling InterestВидеоSubsidiary Buys its OES from its ParentsВидеоAdvanced Ownership TransactionsЗаданиеEvaluating Ownership-Interest Adjustments in Real-World Equity TransactionsDIALOGUEMastering Ownership Changes & Equity AdjustmentsЗаданиеAdvising on Ownership-Interest Changes in a Consolidated GroupDIALOGUE
02Deconsolidation & Advanced Application Scenarios10 материалов

Understanding Deconsolidation

DeconsolidationВидеоDeconsolidation ContinuesВидеоUnderstanding DeconsolidationЗадание

Applying Ownership Change Concepts Through Examples

Changes in Ownership - ExamplesВидеоExamples - Discontinued Operations Part 1ВидеоExamples - Discontinued Operations Part 2ВидеоExamples - Discontinued Operations Part 3ВидеоApplying Ownership Change Concepts Through ExamplesЗаданиеDeconsolidation & Advanced Application ScenariosЗаданиеAdvising on Complex Group Restructuring and Ownership ChangesDIALOGUE