Artículo 7.1.13. IFRS 9 Paragraph 7.1.13

If an entity elects to apply these amendments for an earlier period, it shall either: (a) apply all the amendments at the same time and disclose that fact; or (b) apply only the amendments to the Application Guidance to Section 4.1 of this Standard (Classification of financial assets) for that earlier period and disclose that fact. [ Refer: Basis for Conclusions paragraph BC7.102 ]