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.
Fixed Asset Impairment Accounting | Impairment Loss Accounting. An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. The accounting for asset impairment is to write off the difference between the fair value and the recorded cost.Some impairments can be so large that they cause a significant decline in the reported asset base and profitability of a business.Impairment only occurs when the amount is not recoverable.f there is an impairment at the level of an asset group, allocate the impairment among the assets in the group on a pro rata basis, based on the carrying amounts of the assets in the group. However, the impairment loss cannot reduce the carrying amount of an asset below its fair value.