Artículo 5.1.3. IFRS 9 Paragraph 5.1.3

Despite the requirement in paragraph 5.1.1 , at initial recognition, an entity shall measure trade receivables at the amount determined by applying IFRS 15 if the trade receivables do not contain a significant financing component in accordance with IFRS 15 (or when the entity applies the practical expedient in accordance with paragraph 63 of IFRS 15 ). [ Refer: Basis for Conclusions paragraphs BC5.10A⁠–⁠BC5.10B ]