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