Artículo 7.2.50. IFRS 9 Paragraph 7.2.50

An entity shall apply the amendment to paragraph 2.1(b)(ii) made by Annual Improvements to IFRS Accounting Standards—Volume 11 to lease liabilities that are extinguished on or after the beginning of the annual reporting period in which the entity first applies that amendment. [ Refer: Basis for Conclusions paragraph BC2.46 ]