---
title: "ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009"
slug: "asa-540-auditing-accounting-estimates-including-fair-value-accounting-estimates-and-related-disclosu"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "repealed"
canonical_url: "https://zoelaw.ai/legislation/asa-540-auditing-accounting-estimates-including-fair-value-accounting-estimates-and-related-disclosu"
date_modified: "2026-04-02"
source_text_available: false
---

# ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/asa-540-auditing-accounting-estimates-including-fair-value-accounting-estimates-and-related-disclosu