Implementation Support for ISA 540 (Revised) Accounting Estimates
ifac.org
Implementation Support for ISA 540 (Revised) Accounting Estimates
In October 2018 the International Auditing and Assurance Standards Board (IAASB) released International Standard on Auditing (ISA) 540 (Revised), its revised standard on auditing accounting estimates and related disclosures. ISA 540 (Revised) becomes effective for financial statement audits for periods beginning on or after December 15, 2019.
May 24, 2024
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