Artículo 1.1. IFRS 9 Paragraph 1.1

The objective of this Standard is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information [ Refer: Conceptual Framework paragraphs 2.4⁠–⁠2.38 ] to users of financial statements [ Refer: Conceptual Framework paragraphs 1.2⁠–⁠1.10 and 2.36 ] for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.