Depreciation and Provisions Course
Gain expertise in depreciation, provisions, and impairment using IFRS rules, journal entries, and examples. Learn to estimate repair costs, draft note disclosures, and reflect precise effects on income statements and balance sheets.

from 4 to 360h flexible workload
valid certificate in your country
What will I learn?
Master key concepts of depreciation, provisions, and impairment in this practical course. Calculate useful lives, straight-line depreciation, and repair provisions; conduct impairment tests; and differentiate provisions from contingencies per IFRS and GAAP. Apply journal entries, reconciliations, and disclosures to prepare accurate financial statements confidently.
Elevify advantages
Develop skills
- Master straight-line depreciation charges and journal entries confidently.
- Conduct IFRS impairment tests, calculate losses, and handle reversals efficiently.
- Recognise, measure, and reverse provisions for repairs and legal duties.
- Update PPE, provisions, and financial notes for accurate disclosures.
- Record depreciation, impairment, and provisions via practical journal entries.
Suggested summary
Before starting, you can change the chapters and the workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.What our students say
Your lessons are perfect. I purchased the one-year package and finally have the opportunity to follow various topics of interest without needing to change platforms... I thank you for everything you do, I've already recommended you to other people...

Giulio CarloDigital Marketing Student
I like how the lessons are straight to the point and how I can change chapters and skip content I don't need.

Mariana FerresPhotography Student
I like the content and the way videos are presented and transcribed, which speeds up the process!

Luciana AlvarengaNail Design Student
The platform is fast, simple to use. The diversity of content and complementary videos really help with learning.

André FelipePrompt Engineering Student
FAQ
Who is Elevify? How does it work?
Do the courses have certificates?
Are the courses free?
What is the course duration?
What are the courses like?
How do the courses work?
What is the duration of the courses?
What is the cost or price of the courses?
What is an EAD or online course and how does it work?
PDF Course