Artículo 7.2.14. IFRS 9 Paragraph 7.2.14

At the date of initial application, an entity shall determine whether the treatment in paragraph 5.7.7 would create or enlarge an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of initial application. This Standard shall be applied retrospectively on the basis of that determination. [ Refer: Basis for Conclusions paragraph BC7.29(b) ]