ΠΕΡΙΓΡΑΦΗ

Accounting estimates are increasingly common in financial statements and, by their very nature, can be challenging for auditors to audit. This seminar looks at the requirements in ISA 540 Auditing accounting estimates, including fair value accounting estimates, and related disclosures and answer questions from auditors about practical challenges.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

The significance of the changes introduced by the standard will be reviewed in a practical way to enable participants to understand its practical effect on their auditing work. Additionally, reviewers of financial statements will also examine the interpretation of financial statements prepared under the revised standard.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

Auditors, accountants, financial analysts and preparers of financial statements will be able to understand and apply the revised standard in various scenarios and review its effect through analysis of financial statements of companies in various I industries.