Artículo 7.2.4. IFRS 9 Paragraph 7.2.4

If, at the date of initial application, it is impracticable (as defined in IAS 8 ) for an entity to assess a modified time value of money element in accordance with paragraphs B4.1.9B⁠–⁠B4.1.9D on the basis of the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B⁠–⁠B4.1.9D. (See also paragraph 42R of IFRS 7 .) [ Refer: Basis for Conclusions paragraphs BC7.53⁠–⁠BC7.56 ]