أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
I hope that, relevant Exchange gain/loss should be accounted as Revenue Exp/Income.
However, Gain/Loss raised considered as Revenue Exps not as Capital expenditure.
it should be treated as Gain/ Loss under P&L.
10+90 =100% procurement exps including transportation, fitting, commissioning should be accounted as capital expenditure (posted as Asset A/c).