ASSETTO CORSA is one of the most popular racing games, and includes the most iconic and purposed cars and tracks, featuring an advanced DirectX 11 graphics engine that recreates an immersive environment, dynamic lighting and realistic materials and surfaces. Designed to provide a highly realistic driving experience, our advanced physics engine includes features and aspects of real cars never before seen in any other racing simulator, such as tyre flat spots, heat cycles including graining and blistering, a highly advanced aerodynamic simulation with active movable aerodynamics parts controlled in real time by telemetry input channels, hybrid systems and energy recovery simulation. An extremely detailed simulation with single player and multiplayer options, ASSETTO CORSA lines up exclusive licensed cars reproduced with the highest accuracy thanks to the official cooperation of car manufacturers.
ASSETTO CORSA is developed at the KUNOS Simulazioni R&D office located inside the international racing circuit of Vallelunga, allowing the development team to work on the game with the cooperation of real-world racing drivers and teams.

Source: https://www.assettocorsa.net/key-features/