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I do not see any similar issues reported in MOS website, so I would suggest you log a SR.
I will raise an SR.
As per the message, identify one of the failed records and retrieve the code combination used. From there you can validate that a) the id exists for the LE on the gl code combinations table and b) that it passes whatever cross validation rules are enabled for the organization.
first recompile Accounting Flexfield and clear the Cache afterwards. Then the error disappears.