Artículo 7.2.47. IFRS 9 Paragraph 7.2.47

An entity shall apply Amendments to the Classification and Measurement of Financial Instruments retrospectively, in accordance with IAS 8 , except as specified in paragraphs 7.2.48⁠–⁠7.2.49 . For the purposes of the requirements in these paragraphs, the date of initial application is the beginning of the annual reporting period in which the entity first applies the amendments.