EDUCBA
Mastering Special Purpose Entities: Analyze and Apply SPE

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EDUCBA

Mastering Special Purpose Entities: Analyze and Apply SPE

EDUCBA

Instructor: EDUCBA

Included with Coursera Plus

Gain insight into a topic and learn the fundamentals.
Beginner level

Recommended experience

6 hours to complete
Flexible schedule
Learn at your own pace
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.

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Recently updated!

December 2025

Assessments

11 assignments

Taught in English

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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

Instructor

EDUCBA
EDUCBA
560 Courses175,406 learners

Offered by

EDUCBA

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