b) MFRS 139 Financial Instruments: Recognition and Measurement allows an entity to measure its investment in equity instruments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured at cost. However, under MFRS 9 Financial Instruments, an entity is required to measure its investment in equity instruments at fair value through other comprehensive income or fair value through profit or loss. Required: Discuss the appropriateness of changing the measurement basis from cost to fair value. (10 marks)