Reporting provisions and receivables
Four cumulative conditions, any one of which can defeat a provision, an impairment assessed debt by debt and never at a flat rate, and a maturity schedule a banker reads before the balance sheet. Three modules built on an €18,400 unpaid invoice and two companies with identical payables. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Check the four conditions for deductibility before recognising a provision
- Tell apart a provision, an accrued expense and an impairment of an asset
- Recognise the provisions that the law rules out by their very nature
- Complete the charge and release columns without offsetting one against the other
- Place each provision in the correct family on the schedule
- Connect the schedule of provisions with the taxable profit computation
- Split receivables and payables according to the maturity still to run
- Trace the link between this schedule and the balance-sheet headings
- Read what the sheet says about the financial strength of the business
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhat a provision must satisfy to be deductibleWhat you will be able to do
- Check the four conditions for deductibility before recognising a provision
- Tell apart a provision, an accrued expense and an impairment of an asset
- Recognise the provisions that the law rules out by their very nature
- Module 28 minIncluded in the full courseCompleting the schedule of provisionsWhat you will be able to do
- Complete the charge and release columns without offsetting one against the other
- Place each provision in the correct family on the schedule
- Connect the schedule of provisions with the taxable profit computation
- Module 38 minIncluded in the full courseThe maturity schedule of receivables and payablesWhat you will be able to do
- Split receivables and payables according to the maturity still to run
- Trace the link between this schedule and the balance-sheet headings
- Read what the sheet says about the financial strength of the business
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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