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B.Sc. DegreeFaculty of Faculty of Management & Business StudiesAccounting
Financial Accounting IV (BSc)
Master Advanced Financial Accounting in University - Accounting with this structured course, covering 8 modules and practice assessments.
Course Overview
Master Advanced Financial Accounting in University - Accounting with this structured course, covering 8 modules and practice assessments. Curriculum Structure & Core Modules: • 1. Complex Group Accounts: Vertical Groups, Cross-Holdings & Step Acquisitions (IFRS 10 & IFRS 3) •...
What You'll Learn
- Understand and apply the principles of Advanced Consolidation Techniques
- Work confidently through Foreign Subsidiary Consolidation and its practical applications
- Analyse real-world scenarios involving Accounting for Complex Financial Instruments
- Develop applied skills in Accounting for Pension Schemes
- Critically evaluate approaches to Share-Based Payment Transactions
Requirements
- A foundational understanding of University - Accounting concepts, from an introductory course or equivalent experience
- A computer, tablet or smartphone with a stable internet connection
- Willingness to commit regular study time to complete lessons, quizzes and assignments
Degree Programme Curriculum Context
This course is a curriculum unit of the B.Sc. Accounting degree framework in Nigeria.
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.
Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
8 Chapters
•24 Lecture
•18h
1. Vertical Group Structures (D-Sub-Sub): Consolidated Statements of Financial Position & Indirect Control Ratios (IFRS 10)
NUC CCMAS Benchmark: ACC 401 / FIN 4 | 400-Level Undergraduate Advanced Corporate Financial Reporting Vertical Group Structures (D-Sub-Sub): Consolidated Statements of Financial Position & Indirect Control Ratios (IFRS 10) Advanced consolidation mechanics in multi-tier vertical groups, chain of control, effective equity ownership percentage derivation, indirect non-controlling interests, and conso...
45 minutes
2. Mixed and Cross-Holdings in Corporate Groups: Reciprocal Shareholdings & Mathematical Simultaneous Equations
NUC CCMAS Benchmark: ACC 401 / FIN 4 | 400-Level Undergraduate Advanced Corporate Financial Reporting Mixed and Cross-Holdings in Corporate Groups: Reciprocal Shareholdings & Mathematical Simultaneous Equations Advanced consolidation methodology for cross-holdings and reciprocal shareholdings, circular ownership structures, simultaneous linear algebraic formulation of effective equity, and treasur...
45 minutes
3. Step Acquisitions (Business Combinations Achieved in Stages): Remeasurement of Previously Held Interests & Goodwill (IFRS 3)
NUC CCMAS Benchmark: ACC 401 / FIN 4 | 400-Level Undergraduate Advanced Corporate Financial Reporting Step Acquisitions (Business Combinations Achieved in Stages): Remeasurement of Previously Held Interests & Goodwill (IFRS 3) Accounting for business combinations achieved in stages under IFRS 3, fair value remeasurement of previously held equity interests, recognition of remeasurement gains/losses...
45 minutes
Academic Ecosystem & Connected Pathways
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Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
Qualifications:
PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
- Curriculum Curation
- Course Content Review
- Learning Outcome Design
- Course Publishing & Quality Assurance
- Platform Content Operations
Reviews
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Free$24.99100% Off
Certificate available separately for $50 after completionCourse Includes
8 Chapters
24 Lectures
2 - 4 weeks
Skill Level intermediate
Taught in English
Lifetime Access
Certification of Completion
Category: University - Accounting
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