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.
Impairment of a fixed asset is an abrubt decrease of its fair value due to damage, absolecense etc. When impairment of a fixed asset occurs, the business has to decrease its value in the balance sheet and recognize a loss in the income statement.ecoverable amount is the higher of fair value less costs to sell and value in use. Fair value less costs to sell in this scenario is $1 million minus $0.05 million or $0.95 million. Value in use is the present value of future cash flows which amounts to $1.2 million.