Pre-operating phase of business

As we know that pre-operating expenses are treated in accordance with IAS/IFRS below the operating line item. However, the recognition is permitted by IAS/IFRS but how do we treat the pre-operating surplus in accordance with IAS/IFRS?

For e.g.
A business came into operating phase from june 2011, incurring pre-operating expenses of $20,000 and pre-operating interest income of $ 50,000 from the share capital invested by the shareholder which were kept in bank accounts.

Now how can i treat it in accordance with IFRS/IAS? I searched in IFRS/IAS i couldnot find any solution, can you assist on it for me?