أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Loss or gain can never be capitalized as it only hits SOCI commonly known as profit and loss statement. There is no specific IAS for fluctuation loss or gain however the accounting treatment is the same as receiving rental income or royalty income or paying up for losses incurred on disposal of asset or investment.
