In August 2018 , IAASA published its consultation on Proposal to Revise ISA (Ireland) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Consultation Paper). The purpose of which was to obtain the views of stakeholders with regard to IAASA’s proposal to issue a revised version of ISA (Ireland) 540, to reflect recent revisions … Continued

Exposure Draft  Proposed ISA (Ireland) 540 (Revised July 2018) Auditing Accounting Estimates and Related Disclosures View document

Consultation Paper on Proposal to Revise ISA (Ireland) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures View document

Feedback Paper – ISA (Ireland) 570 (Revised October 2019) Going Concern  View document