Depreciation and Provisions Course
Master depreciation, provisions, and impairment using clear journal entries, IFRS rules, and practical examples. Learn to estimate repair obligations, prepare note disclosures, and accurately reflect impacts on the income statement and balance sheet.

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. Learn to calculate useful lives, straight-line depreciation, repair obligations, conduct impairment tests, and differentiate provisions from contingencies under IFRS and GAAP. Gain skills in journal entries, reconciliations, and note disclosures to confidently update financial statements.
Elevify advantages
Develop skills
- Depreciation mastery: compute straight-line charges and book entries with confidence.
- Impairment testing: run IFRS-based tests, calculate losses, and reversals fast.
- Provisions expertise: recognize, measure, and reverse repair and legal obligations.
- Financial statement impact: update PPE, provisions, and notes for clean disclosures.
- Practical journal entries: post 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 say
Your classes are perfect. I purchased the one-year package and finally have the opportunity to follow various topics of my interest without needing to change platforms... I'm grateful for everything you do, I've already recommended you to other people...

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

Mariana FerresPhotography Student
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The platform is fast, simple to use. The diversity of content and complementary videos help a lot with learning.

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