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Which statement is NOT correct about non-strategic investments? ASPE records unrealized gains and losses on FV.PL investments to OCI. IRS carries FVOCI investments

Which statement is NOT correct about non-strategic investments? • ASPE records unrealized gains and losses on FV.PL investments to OCI. • IRS carries FVOCI investments at fair value. • IRS records unrealized gains and losses on FVOCI investments to OCI. • ASPE does not have an accounting treatment for FVOCI investments.

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