Artículo 7.2.2. IFRS 9 Paragraph 7.2.2

For the purposes of the transition provisions in paragraphs 7.2.1 , 7.2.3⁠–⁠7.2.28 and 7.3.2 , the date of initial application is the date when an entity first applies those requirements of this Standard and must be the beginning of a reporting period after the issue of this Standard. Depending on the entity’s chosen approach to applying IFRS 9, the transition can involve one or more than one date of initial application for different requirements. [ Refer: Basis for Conclusions paragraph BC7.22 ]