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Epstein File EFTA01367276: Classified (DS10)

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This document discusses accounting standards related to business combinations and contingent consideration arrangements under IFRS 3. It addresses vesting conditions and prospective application of amendments to accounting classifications. The document contains no names, dates, amounts, or information related to the Epstein case.

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are vesting conditions IFRS 3 Business Combinations The amendment is applied prospectively and clarifies that all contingent consideration arrangements **classified**

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