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Non current assets (Valuation (Dep (strange movement? (compare ratio of…

- - - - Correct amount?
        
        recalculate
    - - RV theo classes of assets?
      - FV có reasonable ko
    - - Under IFRS 13 : FV measurement
      - effective date of RV
    - - Gain => Equity
        
        Inspect draft financial statement
      - Loss
        
        Equity & PL
  - - - calculate lại xem đúng ko
    - - Review xem cách làm hiện tại có consistent với các năm trc ko
    - - Method, useful life, reasons if they change acccounting estimates/accounting policy, dep rates
    - - dep charge có đc tính dựa trên revalued ko
    - - compare ratio of dep to last year?
      - is this possible?
    - - charged any more?
    - - NCA Register & general ledger
  - - - correct cost of purchase
        
        purchases có allocate đúng tới NCA accounts không
      - Verify documents from suppliers to confirm that recorded the right amount & recorded
      - có đc record trên NCA register với general ledger k
    - - Có cpt đúng expenses không?
        
        breakdown of expenses
      - meet criteria for cpt?
      - có consistently with applied accounting ko
  - - - Materials, wages, overheads == invoices, wage records
    - - breakdown , meet requirements
      - verify the timing of capitalize
      - basis of capitalize
      - invoice
    - - consistent basis of capitalize
      - recognize any surplus investment??
      - verify timing of capitalize
      - costs capitalised in
        period do not exceed total finance costs for period.
  - - - amount
        
        supporting documents, check transfer of title, sales price, dates of completion & payment
      - Gain/Loss on disposal recorded correctly?
        
        recalculate
      - proceeds are reasonable??
        
        FV như nào
      - authorized?? & boda fide (real)
        
        board meetings
      - used as security?? release from security
        
        supporting document
  - - - check xem ghi nhận đúng chưa
      - disclosure về indicators có hợp lí ko
      - reasonable của value of impairment?
- - - - Mortgage?
      - Custody only
- - - - check chứng từ mua bán, register
        
        Compare NCA in general ledger with NCA register & obtain explaination for differences
        
        NCA có thể là :additions & disposals, ..
    - - Obtain a summary of tangible NCA (gross book, acc dep, net book value reconcile with OB)
    - - A sample of physically exist, check whether they are recorded in NCA register
      - Reconcile the schedule of NCA with general ledger
  - - - what's on it?
        
        full-dep assets
        
        list of assets
        
        amounts: gross book value, acc dep, net book value, opening position??
        
        Purchase date
        
        Cost depreciation method
        
        Estimated useful life
        
        Description of asset
        
        Location of asset
        
        Internal reference number
        
        Manufacturer’s seriel number
- - - - Inspect assets , đặc biệt high value items & additions in year. Confirm inspected assets exist, in use, in good condition & correct serial number (để làm gì với serial number)
      - Reconcile opening and closing vehicle by numbers and amount
    - - Confirm that the cpn physically inspects all items in NCA register each year
      - Observe their count process to confirm the reliability of the resulting count
      - Obtain doc,guidance on counting assets
- - - - purchase document
- - - - tài sản dễ bị ghi khống, và thường có giá trị cao nên ảnh hưởng trọng yếu tới BCTC
  - - - nó cũng phức tạp vì bao gồm nhiều tài sản; cách thức tính của từng loại khó; các nhóm tài sản có thể đc đo lường khác nhau
      - thường chiếm tỉ lệ lớn trên BCTC
- - - - breakdown
    - - có thỏa mãn điều kiện ghi nhận không?
        
        nói chung (nếu ko nhớ)
        
        technical staff
        
        inspect details of projects
        
        timing of commence
        
        reasonableness
        
        review budgeted costs
        
        review revenue
        
        review disclosure
        
        cf in line with a/ct standrds
        
        feasibility and viability of projects?
        
        discuss PM
        
        technical staff
        
        inspect budgets
        
        consider probability of future economics benefits and ability to sell or use
        
        commercial viability
        
        mk research results, advance orders, budgets & forecasts
        
        Adequate resources to complete?
        
        CF forecasts
        
        budget
        
        intention to complete & use
        
        written representations from managers
        
        some expenditure
        
        verify materials
        
        inspect invoices
        
        verify wages
        
        inspect supporting documents như time sheet , payroll ko
    - - amount?