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

4 to 360h flexible workload
certificate valid in your country
What will I learn?
Master core concepts of depreciation, provisions, and impairment in this practical course. Calculate useful lives, straight-line depreciation, and repair provisions; conduct impairment tests; differentiate provisions from contingencies per IFRS and GAAP. Apply journal entries, reconciliations, and disclosures to update financial statements accurately.
Elevify advantages
Develop skills
- Master straight-line depreciation charges and journal entries confidently.
- Conduct IFRS impairment tests, calculate losses, and handle reversals efficiently.
- Recognize, measure, and reverse provisions for repairs and legal obligations.
- Update financial statements with PPE, provisions, and accurate note disclosures.
- Prepare practical journal entries for depreciation, impairment, and provisions step-by-step.
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 are saying
Your classes are perfect. I got the one-year package and finally have the chance to follow several topics I'm interested in without having to switch platforms... thank you for everything you do, I've already recommended you to others...

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

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

Luciana AlvarengaNail Design Student
The platform is fast and easy to use. The variety of content and the extra videos really help with learning.

Giulio CarloPrompt Engineering Student
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