How to book FX difference on Voucher compared to PO receipt to a different account

Situation:

We have a PO in a foreign currrency.

It concerns a J-line that is booked directly on a GL account (cost account).

After receipt, we book the voucher in a different month so with a different FX rate.

Due to a different FX rate, the (domestic) amount from the invoice is different from the amount in the received PO line.

This difference is booked directly on the cost account from the PO line.

Example:

PO receipt (with fx rate 1.2) :

Direct cost (COGS): 120+ CAD (CA) / 100 USD (AA)

ITBR : 120- CAD (CA) / 100 USD (AA)

Voucher (with fx rate 1.3) after posting

ITBR: 120+ CAD (CA) / 92,31 USD (AA)