13 juillet 2018

In June 2018, the IAASB approved International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures as a final standard. The revised ISA will be effective for audits of financial reporting periods beginning on or after December 15, 2019. Early adoption is permitted and encouraged. To facilitate early adoption, the IAASB has published the text of ISA 540 (Revised) pending Public Interest Oversight Board’s confirmation that due process was followed. Subject to receiving the PIOB’s confirmation, the final standard is anticipated in October 2018.

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Communication 2022/09 : Consultation publique sur le projet de norme relative à l’application des normes ISA 250 (Révisée), 315 (Révisée 2019) et 540 (Révisée) en Belgique

 Délai : 5 octobre 2022