Recognize payment liability balance after conversion rate change

Below is the detail :

Invoice accounting (INR)
Expense Dr 200
invoice Liability Cr 200
Payment accounting (INR)
Cash Cr 200
liability Dr 200

Accounting in Reporting currency as below:
Invoice accounting (USD)
Expense Dr 2. 47
invoice Liability Cr 2.47
Conversion rate changed before payment.
Payment accounting (USD)
Cash Cr 2. 02
liability Dr 2.02

So, now INR liability is settled, liability in USD is not settled. There is difference of. 045$. How to recognize this and account in Gain Loss account or some other account? Currently it is getting accounted in Liability account.