Depreciation and Provisions Course
Gain expertise in depreciation, provisions, and impairment using IFRS rules, journal entries, and examples. Estimate repair costs, create note disclosures, and reflect precise effects on income statements and balance sheets.

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. Calculate useful lives, straight-line depreciation, and repair provisions, conduct impairment tests, and differentiate provisions from contingencies per IFRS and GAAP. Use journal entries, reconciliations, and disclosures to update financial statements accurately.
Elevify advantages
Develop skills
- Master straight-line depreciation charges and journal entries confidently.
- Conduct IFRS impairment tests, calculate losses, and handle reversals quickly.
- Recognize, measure, and reverse provisions for repairs and legal duties.
- Update PPE, provisions, and notes for accurate financial disclosures.
- Record depreciation, impairment, and provisions via practical journal entries.
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 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 extra videos really help with learning.

Giulio CarloPrompt Engineering Student
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