К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
Master Consolidated Financial Statements & Group Accounting · LearnSpace
Назад в каталог
courseraБизнес

Master Consolidated Financial Statements & Group Accounting

Курс от EDUCBA
Уровень не указан≈ 18.2 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Master corporate consolidation and group financial reporting with a step-by-step, practical approach. Learn how to prepare consolidated financial statements, calculate goodwill, and handle complex group structures with confidence. This comprehensive course guides you through the full consolidation process—from acquisition analysis and fair value adjustments to deferred tax, intercompany eliminations, and multi-subsidiary group reporting. You will learn how to prepare consolidated statements of financial position and profit or loss while applying key concepts such as non-controlling interest (NCI), goodwill, and equity method accounting. Through structured modules, the course covers foreign subsidiary translation, dividend elimination, contingent consideration, and advanced consolidation adjustments. You will also develop expertise in handling complex group structures, including chain holdings and indirect ownership scenarios. By the end of the course, you will be able to confidently prepare and analyze consolidated financial statements in real-world corporate environments. Ideal for accounting professionals and certification candidates, this course builds strong technical skills, enhances exam readiness, and prepares you for advanced roles in financial reporting and group accounting.

Навыки, которые вы освоите

ConsolidationFinancial StatementsFinancial ReportingIntercompany AccountingCorporate AccountingFinancial AccountingTax ManagementTechnical AccountingEquitiesFinancial Statement AnalysisBusiness ValuationMergers & AcquisitionsIncome Statement

Программа курса

7 модулей · 99 учебных материалов

01Foundations of Consolidation15 материалов

Introduction to Consolidation

Introduction of ConsolidatiionВидеоType of Subsidiary and Method of ConsolidationВидеоIntroduction to ConsolidationЗадание

Core Concepts & Full Consolidation

Important Concept of ConsolidationВидео

Учитесь у экспертов

EDUCBA

Преподаватель курса

Master Consolidated Financial Statements & Group Accounting
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 18.2 ч

7 модулей

Язык: Английский

Часть программы вашего университета
Full Consolidation MethodsВидео
Core Concepts & Full ConsolidationЗадание

Full Consolidation Examples

Example - Full Consolidation MethodsВидеоExample - Consolidated Financial PositionВидеоFull Consolidation ExamplesЗадание

Financial Position & Procedure

Example - Consolidated Financial Position ContinuesВидеоConsolidation ProcedureВидеоFinancial Position & ProcedureЗаданиеPerforming Acquisition Analysis & Preparing a Consolidated Statement of Financial PositionDIALOGUEGraded-Foundations of ConsolidationЗаданиеConducting Acquisition Analysis and Preparing a Consolidated Statement of Financial PositionDIALOGUE
02Consolidated Statement Structure13 материалов

Statement Format

Format of Consolidated StatementВидеоFormat of Consolidated Statement ContinuesВидеоStatement FormatЗадание

Profit or Loss & Subsidiary Treatment

Consolidated Profit or loss and OCIВидеоConsolidated SubsidiaryВидеоProfit or Loss & Subsidiary TreatmentЗадание

Assets Calculation

Full Consolidated MethodВидеоTotal AssetsВидеоAssets CalculationЗадание

Liabilities & Equity Calculation

Total Liabilities EquityВидеоTotal Liabilities Equity ContinuesВидеоLiabilities & Equity CalculationЗаданиеGraded-Consolidated Statement StructureЗадание
03Equity & Foreign Subsidiary Consolidation13 материалов

Equity Method

Equity Method ConsolidationВидеоExample of Equity Method ConsolidationВидеоEquity MethodЗадание

Foreign Subsidiary Basics

Consolidation of Foreign SubsidiaryВидеоConvert Foreign Subsidiary to Reporting CurrencyВидеоForeign Subsidiary BasicsЗадание

Foreign Currency Full Consolidation

Full Consolidation of Foreign CurrencyВидеоFull Consolidation of Foreign Currency ContinuesВидеоForeign Currency Full ConsolidationЗадание

General Adjustments & Impairment

Adjustment in ConsolidationВидеоImpairment Loss AdjustmentВидеоGeneral Adjustments & ImpairmentЗаданиеGraded-Equity & Foreign Subsidiary ConsolidationЗадание
04Goodwill, Dividend & Fair Value Adjustments16 материалов

Goodwill Adjustments

Goodwill AdjustmentВидеоGoodwill Adjustment ContinuesВидеоGoodwill AdjustmentsЗадание

Dividend Adjustments

Dividend AdjustmentВидеоExample of Dividend AdjustmentВидеоDividend AdjustmentsЗадание

Post Dividend & Fair Value

Post Period Dividend AdjustmentВидеоFair Value AdjustmentВидеоPost Dividend & Fair ValueЗадание

Fair Value & Deferred Tax

Example of Fair Value AdjustmentВидеоMore on Fair Value AdjustmentВидеоMore on Fair Value Adjustment ContinuesВидеоDiffered Tax AdjustmentВидеоExample Deferred Tax AdjustmentВидеоFair Value & Deferred TaxЗадание
05Goodwill, Deferred Tax & Retained Earnings14 материалов

Goodwill & Deferred Tax Calculation

Calculate Good will AdjustmentВидеоCalculate Deferred TaxВидеоGoodwill & Deferred Tax CalculationЗадание

Retained Earnings

Consolidated Retained EarningВидеоAmortization of Intangible AssetsВидеоRetained EarningsЗадание

Intangible Asset Amortization

Example of Amortization of Intangible AssetsВидеоExample of Amortization of Intangible Assets ContinueВидеоSOFP Amortization Of Intangible AssetsВидеоIntangible Asset AmortizationЗадание

SOFP Treatment of Amortization

SOFP Amortization Of Intangible Assets ContinuesВидеоConsolidated Retained Earning ExampleВидеоSOFP Treatment of AmortizationЗаданиеGraded-Goodwill, Deferred Tax & Retained EarningsЗадание
06Intercompany & Consideration Adjustments19 материалов

Intercompany & Financial Position

Inter Company Sales of Non Current Assets ExampleВидеоFinancial Position StatementВидеоIntercompany & Financial PositionЗадание

Top Down & Bottom Up Approaches

Top Down ExampleВидеоMore on Top Down ExampleВидеоBottom Up Approach ExampleВидеоBottom Up Approach Example ContinuesВидеоTop Down & Bottom Up ApproachesЗадание

Deferred Consideration

Deferred Consideration AdjustmentВидеоExample of Deferred Consideration AdjustmentВидеоPresent Value of Deferred ConsiderationВидеоPresent Value of Deferred Consideration ContinuesВидеоDeferred ConsiderationЗадание

Contingent Consideration

Contingent Consideration AdjustmentВидеоExample of Contingent Consideration AdjustmentВидеоCalculate Goodwill in Contingent ConsiderationВидеоCalculate Provision in Contingent ConsiderationВидеоContingent ConsiderationЗаданиеGraded-Intercompany & Consideration AdjustmentsЗадание
07Complex Group Structures9 материалов

Multiple Subsidiaries

Multiple SubsidiariesВидеоMultiple Subsidiaries ExampleВидеоMultiple SubsidiariesЗадание

Multiple Subsidiaries Continued

Multiple Subsidiaries Example ContinuesВидеоChain Holding SubsidiariesВидеоMore on Chain Holding SubsidiariesВидеоMultiple Subsidiaries ContinuedЗаданиеGraded-Complex Group StructuresЗаданиеPreparing and Defending a Consolidated Group Financial StatementDIALOGUE
Graded-Goodwill, Dividend & Fair Value AdjustmentsЗадание