Advanced Business Combinations & Ownership Accounting

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

• 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

• Basic computer and internet skills
• Ability to read course instructions in English and complete short practice activities