By the end of this course, learners will be able to define Special Purpose Entities (SPEs), evaluate their structures, analyze real-world applications, interpret regulatory requirements, and apply SPE principles in practical financial scenarios. This course provides a comprehensive understanding of how SPEs support securitisation, risk isolation, investment fund management, and strategic financial transactions.
Mastering Special Purpose Entities: Analyze and Apply SPE
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Mastering Special Purpose Entities: Analyze and Apply SPE
This course is part of Advanced Business Combinations & Ownership Accounting Specialization
Instructor: EDUCBA
Included with
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
6 hours to complete
Flexible schedule
Learn at your own pace
What you'll learn
Define and evaluate Special Purpose Entities (SPEs), including their structures, purposes, and real-world applications.
Analyze regulatory and consolidation requirements for SPEs using practical examples and case studies.
Interpret SPE disclosures, assess risks, and apply SPE principles to financial analysis and reporting scenarios.
Skills you'll gain
- Securities (Finance)
- Technical Accounting
- Financial Regulations
- Financial Auditing
- Organizational Structure
- Financial Reporting
- Consolidation
- Sarbanes Oxley Act (SOX) Compliance
- Financial Statement Analysis
- Investment Management
- Specialized Accounting
- Asset Management
- Business Risk Management
- Regulatory Requirements
- Financial Analysis
Details to know
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Recently updated!
December 2025
Assessments
11 assignments
Taught in English
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This course is part of the Advanced Business Combinations & Ownership Accounting Specialization
When you enroll in this course, you'll also be enrolled in this Specialization.
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There are 3 modules in this course
This module introduces learners to the fundamental concepts of Special Purpose Entities (SPEs), exploring their purpose, structures, key features, and the stakeholders involved. Through foundational explanations and real-world contexts, learners build the essential knowledge required to understand how SPEs support financial transactions, risk isolation, and strategic business arrangements.
What's included
9 videos4 assignments
This module examines the practical use cases of SPEs, highlighting benefits, risks, and common pitfalls. Learners explore the Enron scandal as a major case study, gaining insight into how misuse of SPEs can distort financial reporting. The module concludes with an overview of regulatory reforms such as the Sarbanes–Oxley Act and accounting guidelines that ensure transparency and compliance.
What's included
8 videos4 assignments
This module advances the learner’s understanding of how SPEs operate in complex financial environments, including investment fund management and securitisation vehicles. Through practical examples and applied exercises, learners gain hands-on experience analyzing SPE transactions, disclosures, and real-world structuring techniques used by financial institutions.
What's included
6 videos3 assignments
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