INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …

Appendix: Fair Value Measurements and Disclosures under Different Financial Reporting Frameworks International Standard on Auditing (ISA) 540, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the

  Measurement, Value, Fair, Including, Disclosures, Including fair value, Fair value measurements and disclosures