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.