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.
Master Advanced Ownership Accounting & Deconsolidation
Gain next-level skills with Coursera Plus for $199 (regularly $399). Save now.
Gain insight into a topic and learn the fundamentals.
Intermediate level
Recommended experience
4 hours to complete
Flexible schedule
Learn at your own pace
What you'll learn
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.
Skills you'll gain
Details to know
Shareable certificate
Add to your LinkedIn profile
Recently updated!
December 2025
Assessments
7 assignments
Taught in English
See how employees at top companies are mastering in-demand skills
There are 2 modules in this course
This module introduces learners to the core principles governing changes in ownership interest, including how equity, control, and non-controlling interests (NCI) are measured and reported. Through foundational concepts, equity adjustments, and advanced ownership transactions, learners gain the analytical skills needed to interpret and apply standards for ownership changes within consolidated financial statements.
What's included
7 videos4 assignments
This module guides learners through the accounting, measurement, and reporting implications of losing control over a subsidiary, including deconsolidation procedures and fair-value remeasurement. Learners further explore real-world examples covering discontinued operations, ownership changes, and NCI adjustments to strengthen their practical understanding of consolidated reporting frameworks.
What's included
6 videos3 assignments
Why people choose Coursera for their career
Felipe M.
Learner since 2018
"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."
Jennifer J.
Learner since 2020
"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."
Larry W.
Learner since 2021
"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."
Chaitanya A.
"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."
Frequently asked questions
To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
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. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
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.
More questions
Financial aid available,