Artículo 5.5.15. IFRS 9 Paragraph 5.5.15

Despite paragraphs 5.5.3 and 5.5.5 , an entity shall always measure the loss allowance at an amount equal to lifetime expected credit losses for: (a) trade receivables [ Refer: paragraph B5.5.35 , Basis for Conclusions paragraphs BC5.129⁠–⁠BC5.130 and BC5.221⁠–⁠BC5.224 and Illustrative Examples, example 12 ] or contract assets that result from transactions that are within the scope of IFRS 15 , and that: (i) 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 ); or (ii) contain a significant financing component in accordance with IFRS 15, if the entity chooses as its accounting policy to measure the loss allowance at an amount equal to lifetime expected credit losses. That accounting policy shall be applied to all such trade receivables or contract assets but may be applied separately to trade receivables and contract assets. (b) lease receivables [ Refer: paragraph B5.5.34 and Basis for Conclusions paragraphs BC5.131⁠–⁠BC5.132 ] that result from transactions that are within the scope of IFRS 16 , if the entity chooses as its accounting policy to measure the loss allowance at an amount equal to lifetime expected credit losses. That accounting policy shall be applied to all lease receivables but may be applied separately to finance and operating lease receivables.