Artículo 7.2.31. IFRS 9 Paragraph 7.2.31

An entity that first applies these amendments after it first applies this Standard shall apply paragraphs 7.2.32⁠–⁠7.2.34 . The entity shall also apply the other transition requirements in this Standard necessary for applying these amendments. For that purpose, references to the date of initial application shall be read as referring to the beginning of the reporting period in which an entity first applies these amendments (date of initial application of these amendments).