impairment of financial assets at amortised cost

Financial asset at amortised cost if impaired, the loss take to profit and loss immediately. why interest receivable accounted for in comprehensive income rather profit and loss.

P.S above concept of interest income is mentioned in technical article.

extract from technical article

“Therefore, impairment amounting to the change in carrying value of ($5.0m – $4.329m) $0.671m will be recognised as an impairment charge in the year to 31 December 2011. Additionally, there will also be recognition of interest receivable in the statement of comprehensive income for the year amounting to (4.329m x 5%) $0.2165m.”