Artículo 4.1.5. IFRS 9 Paragraph 4.1.5

Despite paragraphs 4.1.1⁠–⁠4.1.4 , an entity may, at initial recognition, irrevocably designate a financial asset as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases (see paragraphs B4.1.29⁠–⁠B4.1.32 ).