Epstein Index›Documents›EFTA01367178
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367178: First Time (DS10)

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This document contains technical accounting language discussing IFRS (International Financial Reporting Standards) and the equity method in financial statements, with references to first-time application and retrospective changes. The excerpt does not contain information related to Jeffrey Epstein or the case.

👤 Named in This Document
Jeffrey Epstein
🔑 Evidence Keywords
first time

📋 Key Excerpts1

PersonKeyword
Excerpt 1
already applying IFRS and electing to change to the equity method in its separate financial statements will have to apply that change retrospectively For **first**-**time**

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Source: U.S. Department of Justice

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