Posting fair valuation of Loan

Hi

I have loan of Rs. 20 Crores. As per IFRS, i need to revalue this loan to Rs.16.5 Crores. Differential Amount of Rs. 3.5 crores i need to pass as an differential entry for income

Also as per IFRS i need to give payment re-schedule.

All these entries and disclosures i need to do only in IFRS ledger

How to do in SAP R/3. My view is to post manual entry using FB50L.

Is there any auto entries or calculation possible in SAP FI module or treasury module ?