Example: confidence
Search results with tag "Including fair value accounting estimates"
INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
www.ifac.orgAUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, AND RELATED DISCLOSURES ISA 540 460 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to accounting estimates, including fair value accounting estimates, and related disclosures …
INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
www.ifac.orgAUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, AND RELATED DISCLOSURES 461 ISA 540 AUDITING for fair value accounting estimates, as any observed outcome is invariably affected by events or cond itions subsequent to the date at which the measurement is estimated for purposes of the financial statements. Effective Date 5.