ISA 540 (Revised) Implementation
Objective
The ISA 540 (Revised) Implementation Working Group is responsible for the implementation of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, with the objectives of:
- Promoting awareness of the revised standard;
- Informing and educating users;
- Opening a dialogue to learn about the experiences of those responsible for adopting and implementing the standard; and
- Preparing for post-implementation review efforts.
PROJECT CONTACT
WORKING GROUP
- Rich Sharko, Chair
- Sachiko Kai
- Fernando Ruiz Monroy
- Johanna Field
- Sylvia Van Dyk
- Keith Billing
For a history of the development of ISA 540 (Revised), visit the ISA 540 (Revised) project history webpage.
Project Stages
ISA 540 (Revised) - Implementation Support
ISA 540 (Revised) - Video Panel Discussions on Implementation ISA 540 (Revised)- Audit Client Briefing ISA 540 (Revised) - Flow Charts and Diagram ISA 540 (Revised) Presentations (PowerPoint) ISA 540 (Revised) Implementation - Simple and Complex Illustrative Examples ISA 540 (Revised) Implementation - Expected Credit Losses Illustrative Examples
ISA 540 (Revised) - Final Pronouncement
ISA 540 (Revised) - Task Force Chair Presentation
Final Pronouncement - ISA 540 (Revised) Basis for Conclusion - ISA 540 (Revised) ISA 540 (Revised) - At a Glance ISA 540 (Revised) - At a Glance (FRENCH)
