We would like to inform you that the Romanian version of “Illustrative examples” developed by the International Auditing and Assurance Standards Board (IAASB) to enable the implementation of the new ISA 540 (Revised) Auditing Accounting
Estimates, Including Fair
Value Accounting Estimates,
and Related Disclosures is now available on Cod etic – Standarde internaționale website.
The examples address auditing simple and complex accounting estimates, as well as expected credit losses and are available in PDF format.
