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.
(âStep Oneâ) compares the fair value of a reporting unit with its carrying amount; if the fair value is less. than the carrying amount, then Step Two is performed to measure the amount of the impairment, if any. The two-step process for goodwill impairment testing under U.S. GAAP is illustrated in Figure 1 below.