UK Hedge accounting


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Hello,

When it come to hedge accounting gain/loss on the face of Income statement, is that realized g/l, or could it be a mix of realized and unreazlied gain,loss?
Since its on the face of income statement I think it should be realized? And if it wAs unrealied it should go in OCI?

One more qustion, is it possible to have goodwill reported in standalone financial reports?
Thank you!

Edit. One more question, on the face of Income Statement there is a item impairment of investments in subsidiaries, joint ventures and associates.
As I know for inv. In subsidiaries acquisition method is used not equity method? So how come there is an item for investments in subsidiaries calculated by equity method?

Thank you
 
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