Artículo 5.5.7. IFRS 9 Paragraph 5.5.7

If an entity has measured the loss allowance for a financial instrument at an amount equal to lifetime expected credit losses in the previous reporting period, but determines at the current reporting date that paragraph 5.5.3 is no longer met, the entity shall measure the loss allowance at an amount equal to 12‑month expected credit losses at the current reporting date. [ Refer: Basis for Conclusions paragraphs BC5.210⁠–⁠BC5.213 ]