Depreciation and Provisions Course
This course teaches mastery of depreciation, provisions, and impairment using IFRS rules and practical examples. Learners will calculate useful lives, straight-line depreciation, perform impairment tests, distinguish provisions from contingencies, prepare journal entries, reconciliations, and note disclosures for accurate financial statements.

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.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 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 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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