Calling all IFRS guru's [If any]

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I need some help on a specific Accounting question related to the allocation of costs to a subsidiary. Can anybody help?
Essentially, Company P pays salary for employee who has been hired to help Company S become profitable and devotes 90% of his time to Company S, however, Company P has not charged Company S for this salary. Can this cost be allocated without charging Company S?! 


My case mentions that none of the costs have been allocated, but I'm having a hard time finding guidance. I mean in reality, I would probably charge the company and create a due to/from account and expense it directly on the subsidiaries income statement.


But I also know that if I were to report the subsidiary as an operating segment, I could allocate right?


It's a bit strange but I'm sure this is a common sort of issue. I've thought about the matching principle (which I don't think this would apply to). 


My role is an internal auditor.



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