Artículo 7.1.9. IFRS 9 Paragraph 7.1.9

Annual Improvements to IFRS Standards 2018⁠–⁠2020 , issued in May 2020, added paragraphs 7.2.35 and B3.3.6A and amended paragraph B3.3.6 . An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2022. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact. [ Refer: Basis for Conclusions paragraphs BC7.86⁠–⁠BC7.91 ]