loan treatment

what is the concept regarding deffered charge on a loan from a bank in IFRS ?

So if we were to receive 10000 from the bank right now , and 12000( principle and interest ) would be payable in two years time

Under ammortize cost we would dr cash 10000 , cr loan payable 10000 ( also being the present value of future payments)
then calculate interest using EIR , then minus the payments until the end

But is the following allowed at the time of initial recognition of loan ?
is the following allowed under ifrs ?

dr cash 10000
dr defferred charge 2000

cr loan payable 12000

subsequent measure would be cr cash 000 , dr loan payble 000

and dr finance cost 000 , cr deffered charges 000