Artículo 7.1.1. IFRS 9 Paragraph 7.1.1

An entity shall apply this Standard for annual periods beginning on or after 1 January 2018. Earlier application is permitted. If an entity elects to apply this Standard early, it must disclose that fact and apply all of the requirements in this Standard at the same time (but see also paragraphs 7.1.2 , 7.2.21 and 7.3.2 ). It shall also, at the same time, apply the amendments in Appendix C .