GARCÍA ÁLVARO, Jesús. ISA 540. Auditing accounting estimates, including fair value accounting estimates, and related disclosures. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 386, p. 1–6 (digital), 2015. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/5001. Acesso em: 22 jul. 2024.