Your browser version is out of date and no longer supported. Please upgrade to one of our supported browser versions.
Strengthening Organizations, Advancing Economies
Login/Register
RETURN HOME
PUBLICATIONS & RESOURCES
NEWS & EVENTS
ABOUT IFAC
o
o
Organization Overview
Structure & Governance
o Forum of Firms and Transnational Auditors
o Intellectual Property, Translations & Permissions
o Membership & Compliance Program
o Nominating Committee
o Careers at IFAC
o Contact
IFAC FOCUS AREAS
o Accountability. Now.
o Developing the Global Profession
o Global Representation and Advocacy
o Professional Accountants in Business
o Small and Medium Practices
About IFAC
Your Portal to Global Accountancy Knowledge, Resources, and News
Global Knowledge Gateway
o Audit & Assurance
o Finance Leadership & Development
o Performance & Financial Management
o Sustainability
o Business Reporting
o Governance
o Practice Management
o Ethics
o Islamic Finance
o Risk Management & Internal Control
IFAC Global
Knowledge Gateway
Independent Standard-Setting Boards
AUDITING & ASSURANCE
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and
quality control that strengthen public confidence in the global profession.
EDUCATION
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education,
that prescribe technical competence and professional skills, values, ethics, and attitudes.
ETHICS
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for
professional accountants, including auditor independence requirements.
PUBLIC SECTOR
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector
entities around the world for preparation of general purpose financial statements.
Independent
Standard-Setting Boards
Home › About IFAC › Publications & Resources › ISA Module - ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures
Filter By
English
Videos, Guidance & Support Tools
o
Published: Nov 30, 2009
ISBN 978-1-60815-040-3
English
o
ISA Module - ISA 540, Auditing Accounting Estimates,
Including Fair Value Accounting Estimates, and
Related Disclosures
0 · 0 Ratings · 0 Reviews · Rate/Comment
Video presentation (approx 12 min)
Slide presentation (PowerPoint) (PPT | 1.6 MB)
Slide presentation (Supporting Notes) (DOC | 90K)
Windows Media (streaming) (WVX | 131 bytes)
Windows Media (download) (WMV | 29.6 MB)
Quicktime (download) (MP4 | 61.8 MB)
Copyright © 2016 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
IAASB Finalizes Changes for Engagements to Report on Summary Financial Statements
IAASB Presentation and Outreach Activities January 2016-May 2016
Project Proposal: Revision of ISA 540
Video Supplement to the Invitation to Comment, Enhancing Audit Quality in the Public Interest
Find more publications & resources related to:
IAASB, adoption & implementation, ISA
Rate/Comment
To leave a comment below, login or register with IFAC.org
HOME | ABOUT IFAC | PUBLICATIONS & RESOURCES | NEWS & EVENTS | IP, TRANSLATIONS & PERMISSIONS | CAREERS AT IFAC |
CONTACT | SITE MAP
GATEWAY: AUDIT & ASSURANCE | BUSINESS REPORTING | ETHICS | FINANCE LEADERSHIP & DEVELOPMENT | GOVERNANCE |
ISLAMIC FINANCE | PERFORMANCE & FINANCIAL MANAGEMENT | PRACTICE MANAGEMENT | RISK MANAGEMENT & INTERNAL
CONTROL | SUSTAINABILITY
STANDARD-SETTING BOARDS: IAASB | IAESB | IESBA | IPSASB COMMITTEES: NOMINATING | PAIB | PAO DEVELOPMENT | SMP | TAC
| CAP
Click to subscribe to a feed...
FIND US ON:
Publications & Resources
Spotlight News
News & Events
x
Copyright © 2016 International Federation of Accountants. All rights reserved. Any person accessing this site agrees to the Terms of Use and Privacy
Policy.
