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| 62 | International financial reporting standards require or permit certain items to be credited or charged directly to equity. Examples of such items are: (a) a change in carrying amount arising from the revaluation of property, plant and equipment (see IAS 16); (b) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error (see IAS 8 Accounting policies, changes in accounting estimates and errors); (c) exchange differences arising on the translation of the financial statements of a foreign operation (see IAS 21); and (d) amounts arising on initial recognition of the equity component of a compound financial instrument (see paragraph 23).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.