Implementarea ISA 540 (revizuit): Exemple ilustrative pentru auditarea estimărilor contabile privind pierderile din creditare preconizate

ISA 540 (REVISED) IMPLEMENTATION: ILLUSTRATIVE EXAMPLES FOR AUDITING EXPECTED CREDIT LOSS ACCOUNTING ESTIMATES

Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
Status: Completed

IAASB
Feb 11, 2021 | Guidance & Support Tools, Translation
Romanian

View Original English Version: ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Expected Credit Loss Accounting Estimates

All available Translations: Polish Romanian

In Progress Translations: Spanish-latin america

Don't see your language? Request permission to translate

 
 

Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree