ISA (NZ) 540

Auditing Accounting Estimates and Related Disclosures

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 540 (Revised) - Current version

Applicable for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 540 (Revised) – Periods beginning on or after
    15 Dec 2019

    Date of issue: Nov 2018

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  • ISA (NZ) 540 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: Oct 2015

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  • ISA (NZ) 540 – Periods ending on or after
    31 Dec 2014

    Date of issue: Jul 2011

    Date compiled to: Sept 2013

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    Additional material: Mark up of compiled ISA (NZ) 540

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  • ISA (NZ) 540 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled to: Dec 2013

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    Additional material: Mark up of compiled ISA (NZ) 540

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  • ISA (NZ) 540 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: Feb 2014

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  • ISA (NZ) 540 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

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    Additional material: Comparison to ISA 540

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