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.
Audit procedures testing for monetary misstatements to determine whether the six transaction-related audit objectives have been satisfied for each class of transactions. Tests of controls AND substantive tests of transactions are performed for transactions in the cycle, not on the ending account balances. More efficient to do substantive tests of transactions at the same time as tests of controls. Audit evidence: documentation, inquiries of client, reperformance, recalculation.