Recognizing the difference in the equity

If the difference is recognized in the equity in the previous period, then in the adjustment journal (AJ), you must make this adjustment to the opening balance (OB) against the movement details:

Entity A – difference account in equity AJ 20,000.00
Entity A – difference account in equity OB 20,000.00

You must manually post those journals or create a rule in Application Engine. The rule recognizes the difference amount that was posted in the previous period and posts this amount to the opening balance of the appropriate account.