Artículo 7.2.49. IFRS 9 Paragraph 7.2.49

At the date of initial application of the amendments to the Application Guidance to Section 4.1 of this Standard (Classification of financial assets), an entity shall disclose for each class of financial assets that changed measurement category as a result of applying the amendments: (a) the measurement category and carrying amount determined immediately before the amendments were applied; and (b) the measurement category and carrying amount determined immediately after the amendments were applied.