Material Detail

PLEASE NOTE:  When this resource was initially submitted to MERLOT it was the original simulation.  The Peer Review and Classics award was created based on that resource.  Now, only a PDF Technical Note is found at the site, as one has to pay for the simulation.

This interactive technical note gives students the opportunity to practice their understanding of IAS 36, relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company’s assets are impaired. The technical note is based around a fictitious town, that of Accountsville, which the student must explore to successfully complete 5 scenarios. For each scenario, the student must find the carrying amount, the recoverable amount and the impairment value, with the help of short interactive exercises.

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