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Querist : Anonymous

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Querist : Anonymous (Querist)
28 February 2015 What is assertion in audit mean?
also what is the meaning or fair value accounting estimate? where we use these estimates?
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Kumar

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Kumar (Expert)
11 March 2015 Assertion as per SA 315 means representations made by management, which are embodied in the financial statements.

Assertions can also be understood as characteristics of a transaction / balance / disclosure
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Querist : Anonymous

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Querist : Anonymous (Querist)
11 March 2015 what is the meaning of fair value accounting estimate? where we use these estimates?
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