Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

In force

Administered by

This item is authorised by the following titles:

Superseded version

F2021C01243 (C01)

14 December 2021 - 13 December 2022

Details

Title ID

F2019L00014

Registered

14 December 2021

Effective

14 December 2021 - 13 December 2022

Type

Principal

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.