Epstein File EFTA01367234: First Time and Classified (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367234: First Time and Classified (DS10)

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This document contains technical accounting information regarding the 2011-2013 annual improvements cycle by the IASB, including amendments to IFRS 1 (First-time Adoption of International Financial Reporting Standards) and discussion of classified restricted cash balances and their withdrawal within a twelve-month period.

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first time classified

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Excerpt 1

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

they will be withdrawn for their defined purposes within the coming twelve-month period or otherwise Net changes in such restricted cash balances are **classified**