Under IFRS, forfeitures which occur under a stock-based compensation structure are accrued throughout the vesting period.

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Under IFRS, entities have the option to either estimate the number of awards that are expected to vest (including forfeitures) at the grant date and revise if necessary, or recognize forfeitures as they occur, without accruing them throughout the vesting period.

Under IFRS, Forfeitures Which Occur Under a Stock-Based Compensation Structure