A	B	C	D	E	F	G	H	I	J
1		Impairment of Non-Financial Long-Lived Assets
2		The objective of this learning and teaching application is to supplement textbooks' coverage of accounting for the impairment of non-financial long-lived assets under IFRS, Canadian Accounting Standards for Private Enterprises (ASPE), and U.S. GAAP. Students and instructors may benefit from having an overview of impairment-accounting as it relates to all long-lived non-financial assets, rather than learning about it on a piecemeal basis and under different standards. This application encourages independent active learning by enabling users to interactively create and review a diversity of problem-scenarios and automatically generated annotated solutions. Your feedback regarding the application will be used to improve it for future users and should be sent to:
3							conheady@telfer.uottawa.ca
4
5
6
7
8
9
10
11
12
13
14
15
16		Thanks to recent and current ADM2342 & ADM3340 (Intermediate Accounting I & II) students at the University of Ottawa for using this application and providing feedback for its improvement.
17		Copyright © Brian Conheady [for educational use]
18		This learning-application contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduction and use rights are strictly limited. Please contact the IFRS Foundation for further details at permissions@ifrs.org<mailto:licences@ifrs.org>. Copies of IASB® publications may be obtained from the IFRS Foundation’s Publications Department. Please address publication and copyright matters to publications@ifrs.org<mailto:publications@ifrs.org> or visit our webshop at http://shop.ifrs.org.
19		Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.
20		References in this learning-application to the CPA Canada Handbook - Accounting are included with permission from Chartered Professional Accountants of Canada.
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40