Unrealized currency variations treatment

Hello guys,

I have a question about how to recognize the unrealized gain/loss of currency fluctuations under IFRS. Let’s say that Company X is based on Brazil and sold 100 USD, at the time of the transaction the exchange rate was 1:2, so they have an AR of 200 BRL, to be received in 4 months. In the next month the exchage rate is now 1:2,2 , so they would have a 20 BRL unrealized gain. My question is, in that quarter, how should they report this 20 BRL gain? Will it be recorded on the Income statement or the OCI (other comprehensive income) until it becomes a realized gain?

Ty