estimació comptable

Auditoria

• ca
  estimació comptable
• es
  estimación contable
• en
  accounting estimate
• fr
  estimation comptable
• norma ISA 540
• An approximation of a monetary amount in the absence of a precise means of measurement. This term is used for an amount measured at fair value where there is estimation uncertainty, as well as for other amounts that require estimation. Where this ISA addresses only accounting estimates involving measurement at fair value, the term “fair value accounting estimates” is used.