Artículo 62A. IAS 12 Paragraph 62A

International Financial Reporting Standards require or permit particular items to be credited or charged directly to equity. Examples of such items are: (a) 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 Basis of Preparation of Financial Statements ); and (b) amounts arising on initial recognition of the equity component of a compound financial instrument (see paragraph 23 ).