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
As suas aulas são perfeitas. Adquiri o pacote de um ano e, finalmente, tenho a oportunidade de acompanhar diversos temas do meu interesse sem precisar mudar de plataforma... agradeço por tudo o que fazem, já recomendei vocês a outras pessoas...

Giulio CarloAluno de Marketing Digital
Eu gosto de como as lições são direto ao ponto e como eu consigo alterar capítulos e pular conteúdos que não preciso.

Mariana FerresAluna de Fotografia
Gosto do conteúdo e do modo de apresentação e transcrição de vídeos, o que acelera o processo!

Luciana AlvarengaAluna de Design de Unhas
A plataforma é rápida, simples de usar. A diversidade de conteúdo e os vídeos complementares ajudam muito no aprendizado.

Giulio CarloAluno de Engenharia de Prompt
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