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

from 4 to 360h flexible workload
certificate valid in your country
What will I learn?
Master key aspects 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 and confidently.
Elevify advantages
Develop skills
- Master straight-line depreciation charges and journal entries confidently.
- Conduct IFRS impairment tests, calculate losses and reversals efficiently.
- Recognise, measure and reverse provisions for repairs and legal duties.
- Update PPE, provisions and disclosures in financial statements accurately.
- 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
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
Eu gosto de como as lições são direto ao ponto e como eu consigo alterar capítulos e pular conteúdos que não preciso.

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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Course in PDF