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.
At the end of its useful life, the net book value of an asset should approximately equal its salvage value. Impairment is a situation where the market value of an asset is less than its net book value, in which case you are to write down the remaining net book value of the asset to its market value. Thus, an impairment charge can have a sudden downward impact on the net book value of an asset.