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Which of the following is not true about the fair value through other comprehensive income approach for accounting for investments under IFRS No. 9? Is

Which of the following is not true about the "fair value through other comprehensive income" approach for accounting for investments under IFRS No. 9?

Is allowed for equity method investments.

Includes unrealized gains in other comprehensive income.

Does not require reclassification of realized gains from other comprehensive income.

Is allowed for equity investments.

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