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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367197: First Time and Classified (DS10)

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This document contains accounting standards guidance from the 2011-2013 IASB annual improvements cycle, discussing amendments to IFRS 1 regarding first-time adoption and the classification of restricted cash balance changes as financing activities. The excerpt is technical accounting material with no connection to the Epstein case.

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2011-2013 Cycle In the 2011-2013 annual improvements cycle, the IASB issued four amendments to four standards, which included an amendment to IFRS 1 **First**-**time**
Excerpt 2
Net changes in such restricted cash balances are **classified** as a financing activity in the statement of cash flows based on the requirement for them under

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