Some examples and use cases from the internet:

Some examples and use cases from the internet:

• They shall not be credited directly to shareholders' interests.
• International Financial Reporting Standards require or permit particular items to be credited or charged directly to equity.
• Such grants shall therefore not be credited directly to equity.
• If an intangible asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
• A reversal of an impairment loss on a revalued asset is credited directly to equity under the heading revaluation surplus.
• International financial reporting standards require or permit certain items to be credited or charged directly to equity.
• Since no repayment is expected, they should be credited directly to shareholders' interests; and
• If an asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.

• A reversal of an impairment loss on a revalued asset is credited directly to equity under the heading revaluation surplus.
• If an intangible asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
• the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A);
• They shall not be credited directly to shareholders' interests.
• Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.
• Two broad approaches may be found to the accounting treatment of government grants: the capital approach, under which a grant is credited directly to shareholders' interests, and the income approach, under which a grant is taken to income over one or more periods.
• Since no repayment is expected, they should be credited directly to shareholders' interests; and
• Such grants shall therefore not be credited directly to equity.