Artículo 62. IAS 12 Paragraph 62

International Financial Reporting Standards require or permit particular items to be recognised in other comprehensive income. Examples of such items are: (a) a change in carrying amount arising from the revaluation of property, plant and equipment (see IAS 16 ); and [ Refer: Illustrative Examples: Illustrative computations and presentation example 2 IAS 16 paragraphs 29 and 31⁠–⁠42 ] (b) [deleted] (c) exchange differences arising on the translation of the financial statements of a foreign operation (see IAS 21 ). [ Refer: IAS 21 paragraphs 44⁠–⁠47 ] (d) [deleted]