Why might management account for an equity investment using the fair value through other comprehensive model rather

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Why might management account for an equity investment using the fair value through other comprehensive model rather than using the fair value through profit or loss model?
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Financial Accounting Tools for Business Decision Making

ISBN: 978-1119368458

7th Canadian edition

Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Barbara Trenholm, Wayne Irvine

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