Artículo 7.1.14. IFRS 9 Paragraph 7.1.14

Annual Improvements to IFRS Accounting Standards—Volume 11 , issued in July 2024, amended paragraph 2.1(b)(ii) , paragraph 5.1.3 and Appendix A . An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2026. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact.