Change in accouting estimate IAS 8

Dear sir,

IAS 8 States that

Paragraph 36 : The effect of a change in an accounting estimate, other than a change to
which paragraph 37 applies, shall be recognised prospectively by
including it in profit or loss in:
(a) the period of the change, if the change affects that period only; or
(b) the period of the change and future periods, if the change affects
both.
Paragraph 37 :To the extent that a change in an accounting estimate gives rise to
changes in assets and liabilities, or relates to an item of equity, it shall be
recognised by adjusting the carrying amount of the related asset, liability
or equity item in the period of the change.

Can you give me an illustrative example for the case in the paragraph 37 since I cannot understand.
Thank you so much for your kind support.