Artículo 4.1.4. IFRS 9 Paragraph 4.1.4

A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost in accordance with paragraph 4.1.2 or at fair value through other comprehensive income in accordance with paragraph 4.1.2A . However an entity may make an irrevocable election at initial recognition for particular investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent changes in fair value in other comprehensive income (see paragraphs 5.7.5⁠–⁠5.7.6 ). E13, E14 [ Refer: Basis for Conclusions paragraphs BC5.21⁠–⁠BC5.28 ]