Note IAS 32.37
"An entity typically incurs various costs in issuing or acquiring its own equity
instruments. Those costs might include registration and other regulatory fees,
amounts paid to legal, accounting and other professional advisers, printing costs
and stamp duties. The transaction costs of an equity transaction are accounted
for as a deduction from equity to the extent they are incremental costs directly
attributable to the equity transaction that otherwise would have been avoided."
Also refer IAS 1.109.
So it is clear it needs to be recognized in equity statement.