Under IFRS,

(a)The accounting for non-trading equity investments deviates from the general provisions for equity investments.

(b)Realized gains and losses related to changes in the fair value of non-trading equity investments are reported as a part of other comprehensive income and as a component of other accumulated comprehensive income.

(c)Dividends received in cash are always reported as income on the income statement.

(d)All of these answer choices are correct.