Examlex
Under IAS 36 Impairment of Assets, the following assets are subject to impairment testing:
Venules
Small vessels that collect blood from the capillaries and join to form veins, playing a role in returning deoxygenated blood back to the heart.
Lipid Profile Test
A blood test that measures the levels of specific lipids in the blood, including cholesterol and triglycerides, to assess heart disease risk.
Cholesterol
Cholesterol is a waxy, fat-like substance found in all cells of the body, necessary for making hormones, vitamin D, and substances that help digest foods, but high levels can increase the risk of heart disease.
HDL
High-Density Lipoprotein, often referred to as "good" cholesterol, involved in transporting cholesterol to the liver for removal from the body.
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