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.
Agenda Item VI. FASB Statement No. 142, Goodwill and Other Intangible Assets. Paragraphs B137-B146. When to test goodwill for impairment. B137. After discussions with field visit participants, the Board proposed in the 2001. Exposure Draft that goodwill be tested for impairment whenever events occur or. circumstances change indicating potential impairment (an events-and-circumstances. approach) and not on an annual basis.