Artículo 7.2.11. IFRS 9 Paragraph 7.2.11

If it is impracticable (as defined in IAS 8 ) for an entity to apply retrospectively the effective interest method , the entity shall treat: (a) the fair value of the financial asset or the financial liability at the end of each comparative period presented as the gross carrying amount of that financial asset or the amortised cost of that financial liability if the entity restates prior periods; and (b) the fair value of the financial asset or the financial liability at the date of initial application as the new gross carrying amount of that financial asset or the new amortised cost of that financial liability at the date of initial application of this Standard.