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Superseded version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

Interactions

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Name

Collection

Classification

Interaction

Commencement

F2020L00252Registered: 13/03/2020

N/A

Amended

Commenced

F2021L00403Registered: 01/04/2021

N/A

Amended

Commenced

F2021L01525Registered: 08/11/2021

N/A

Amended

Commenced

F2025L00589 ASA 2025-4 Registered: 22/05/2025

N/A

Amended

Uncommenced