Artículo 7.1.10. IFRS 9 Paragraph 7.1.10

Interest Rate Benchmark Reform—Phase 2 , which amended IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, issued in August 2020, added paragraphs 5.4.5⁠–⁠5.4.9 , 6.8.13 , Section 6.9 and paragraphs 7.2.43⁠–⁠7.2.46 . An entity shall apply these amendments for annual periods beginning on or after 1 January 2021. Earlier application is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact. [ Refer: Basis for Conclusions paragraphs BC7.86⁠–⁠BC7.91 ]