As-11 fixed assets under paragraph 46

When according to Para 46 the asset has to be debited with the exchange loss, why exchange difference is credited???ie

fixed asset A/C DR

To Exchange Difference CR

why Loan or creditors(Relevant account with fixed asset) is credited????? since we are capitalizing the asset with similar increase in our liability ...

Why this entry is not passed

Fixed asset A/c Dr

To Creditor/Loan A/c ???????