Depreciation and Provisions Course
Gain expertise in depreciation, provisions, and impairment using IFRS rules, journal entries, and examples. Learn to estimate repair costs, create disclosures, and reflect precise effects on income statements and balance sheets. This course equips you to handle these accounting areas confidently and accurately in financial reporting.

from 4 to 360h flexible workload
valid certificate in your country
What will I learn?
This practical course teaches core concepts of depreciation, provisions, and impairment. You will calculate useful lives, straight-line depreciation, and repair provisions, conduct impairment tests, and differentiate provisions from contingencies per IFRS and GAAP. Master journal entries, reconciliations, and disclosures to update financial statements precisely.
Elevify advantages
Develop skills
- Master depreciation calculations including straight-line charges and journal entries.
- Conduct impairment tests under IFRS, calculate losses, and handle reversals.
- Recognize, measure, and reverse provisions for repairs and legal obligations.
- Update financial statements with PPE, provisions, and accurate note disclosures.
- Prepare practical journal entries for depreciation, impairment, and provisions step-by-step.
Suggested summary
Before starting, you can change the chapters and workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.What our students say
As suas aulas são perfeitas. Adquiri o pacote de um ano e, finalmente, tenho a oportunidade de acompanhar diversos temas do meu interesse sem precisar mudar de plataforma... agradeço por tudo o que fazem, já recomendei vocês a outras pessoas...

Giulio CarloAluno de Marketing Digital
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Mariana FerresAluna de Fotografia
Gosto do conteúdo e do modo de apresentação e transcrição de vídeos, o que acelera o processo!

Luciana AlvarengaAluna de Design de Unhas
A plataforma é rápida, simples de usar. A diversidade de conteúdo e os vídeos complementares ajudam muito no aprendizado.

Giulio CarloAluno de Engenharia de Prompt
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