Impairment of Fixed Assets



IE code:
Language: English
Multimedia and interactive
Est. dedication time:
60 minutes
Academic Area:
Type of publication:
Technical Note and tutorial

Instructor support

A Teaching Note is available for this material.


Awards received

  • MERLOT Award for Exemplary Online Learning Resources. MERLOT Classics 2012. Business Category


This interactive tutorial allows students 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 tutorial is based around a fictitious town called Accountsville which must be explored to successfully complete five 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.

This interactive technical note can be implemented successfully in MBA programs and specialized Masters Programs (Master in Finance, Master in Management, etc.), as well as undergraduate university programs.

Document type
Document format