Artículo 7.2.1. IFRS 9 Paragraph 7.2.1

An entity shall apply this Standard retrospectively, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors , 3 except as specified in paragraphs 7.2.4⁠–⁠7.2.26 and 7.2.28 . This Standard shall not be applied to items that have already been derecognised at the date of initial application.