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.
Under IAS 36, âImpairment of assetsâ, these assets are required to be tested annually for. impairment irrespective of indictors of impairment (IAS 36 para 10). The standard states that it is acceptable to perform impairment tests at. any time in the financial year, provided they are prepared at the same time. each year.