Artículo 3.1.1. IFRS 9 Paragraph 3.1.1

An entity shall recognise a financial asset or a financial liability in its statement of financial position when, and only when, the entity becomes party to the contractual provisions of the instrument (see paragraphs B3.1.1 and B3.1.2 ). When an entity first recognises a financial asset, it shall classify it in accordance with paragraphs 4.1.1⁠–⁠4.1.5 and measure it in accordance with paragraphs 5.1.1⁠–⁠5.1.3 . When an entity first recognises a financial liability, it shall classify it in accordance with paragraphs 4.2.1 and 4.2.2 and measure it in accordance with paragraph 5.1.1 . [ Refer: Implementation Guidance question D.1.1 ]