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.
Dual-Purpose Tests â A dual purpose test is when the auditor reperforms a control procedure and gathers evidence to determine whether the control is working and if the account balance is correct 9. A Word of Caution About Internal Controls â Inherent Limitations of Internal Controls (Slide # 9) â When the auditor performs tests of controls, the tests only determine whether the control is present.