Artículo 7.1.8. IFRS 9 Paragraph 7.1.8

Interest Rate Benchmark Reform , which amended IFRS 9 , IAS 39 and IFRS 7 , issued in September 2019, added Section 6.8 and amended paragraph 7.2.26 . An entity shall apply these amendments for annual periods beginning on or after 1 January 2020. [ Refer: Basis for Conclusions paragraphs BC6.580⁠–⁠BC6.583 ] Earlier application is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact. [ Refer: Basis for Conclusions paragraph BC6.600 ]