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Author:
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Lucia Egea
IE Business School
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| Description: |
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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| Keywords: |
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carrying amount, assets, recoverable value, Impairment, IAS 36, accounting standards
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Browse in Categories:
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| More information about this material: |
Primary Audience:
College General Ed
Mobile Compatibility:
Not specified at this time
Technical Requirements: Internet access, Internet browser, headphones/speakers
Language:
English
Cost Involved:
unsure
Source Code Available:
unsure
Accessiblity Information Available:
unsure
Copyright:
yes
Creative Commons:
This work is licensed under a
Attribution-NonCommercial-NoDerivs 3.0 Spain
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