Depreciation and Provisions Course
Gain expertise in depreciation, provisions and impairment using clear journal entries, IFRS rules and practical examples. Learn to assess repair obligations, draft note disclosures and demonstrate precise effects on income statements and balance sheets.

4 to 360 hours flexible workload
valid certificate in your country
What will I learn?
Acquire core skills in depreciation, provisions and impairment through this practical course. Master calculations for useful lives, straight-line depreciation and repair provisions, conduct impairment reviews and differentiate provisions from contingencies per IFRS and GAAP. Utilise journal entries, reconciliations and disclosures to update financial statements with accuracy and assurance.
Elevify advantages
Develop skills
- Mastery of depreciation: calculate straight-line charges and record entries confidently.
- Impairment testing: conduct IFRS tests, compute losses and reversals efficiently.
- Provisions expertise: identify, measure and reverse obligations for repairs and legal matters.
- Financial statement effects: adjust PPE, provisions and notes for precise disclosures.
- Practical journal entries: record depreciation, impairment and provisions methodically.
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 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 supplementary videos really help with learning.

Giulio CarloPrompt Engineering Student
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