Please let me know the treatment of Inter company loan waiver.Example 
Company A is fellow subsidiary of company B.
And company B has given loan to company A for $ 10,000 and there is accrued interest of $ 1000 on loan.
Now Company B waive off all loans and interest.
Under IFRS it should be charged to P& L or equity?

It should be charged to to P&L, as revenue. Essentially, the company received some cash for free; that’s revenue.
While preparing the stand alone books of Company A and B, it should be charged to …