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 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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