Artículo 7.2.27. IFRS 9 Paragraph 7.2.27

An entity shall apply the transition requirements in paragraphs 7.2.1⁠–⁠7.2.26 at the relevant date of initial application. An entity shall apply each of the transition provisions in paragraphs 7.2.3⁠–⁠7.2.14A and 7.2.17⁠–⁠7.2.26 only once (ie if an entity chooses an approach of applying IFRS 9 that involves more than one date of initial application, it cannot apply any of those provisions again if they were already applied at an earlier date). (See paragraphs 7.2.2 and 7.3.2 .)