The TerminatorÂ® Tooth is excellent in hard and mixed rocky soils as well as cutting tree roots and other underground objects. Rock & Frost. Use conical carbides (bullet teeth) to penetrate and fracture rock or very hard soils. Carbides are self-sharpening so long as they are able to turn in the holder.
IAS 36 deals with impairment testing for all tangible and intangible. assets, except for assets that are covered by other IFRS. IAS 36 requires that assets be carried at no more than their. recoverable amount. To meet this objective, the standard. requires entities to test all assets that are within its scope for.
Impaired Asset. An asset with a market value less than its value listed on the company's records, especially when the value is unlikely to recover. The cash flow an impaired asset will generate is less than the difference between its market value and its book value. A company must write down the value of impaired assets once per year. Common impaired assets include accounts receivable, long-term assets, and, especially, good will.