IAS 1: Presentation of Financial Statements

Under IAS 1, in exceptionally rare circumstances, an entity can depart from the provisions of a given IFRS if conforming to a particular standard would be so misleading to the users of the financial statements that those financial statements would not be a “Faithful Representation” of the entity’s accounts.

I understand the whole exhausting all means of trying to conform to the standard, and disclosure requirement should the result be departure from the standard, but what I don’t have is any example of where this has actually happened, or possible situations where it could happen.

Can you give me any examples?