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Depreciation and Provisions Course

Depreciation and Provisions Course
flexible workload of 4 to 360h
valid certificate in your country

What will I learn?

Gain expertise in depreciation, provisions, and impairment through this practical course aligned with IFRS and GAAP. Learn to determine useful lives, compute straight-line depreciation charges, assess repair obligations, conduct impairment tests, differentiate provisions from contingencies, and handle journal entries, reconciliations, and disclosures for precise financial reporting.

Elevify advantages

Develop skills

  • Master depreciation calculations including straight-line method and journal entries.
  • Conduct impairment tests under IFRS, compute losses and reversals efficiently.
  • Recognise, measure and reverse provisions for repairs and legal obligations.
  • Update financial statements with impacts on PPE, provisions and disclosures.
  • Prepare practical journal entries for depreciation, impairment and provisions.

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.
Workload: between 4 and 360 hours

What our students say

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... I appreciate everything you do, I've already recommended you to others...
Giulio Carlo
Giulio CarloDigital Marketing Student
I like how the lessons are straight to the point and how I can switch chapters and skip content I don't need.
Mariana Ferres
Mariana FerresPhotography Student
I like the content and the way the videos are presented and transcribed, which speeds up the process!
Luciana Alvarenga
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 Carlo
Giulio CarloPrompt Engineering Student

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