Under IFRS, investments reported at fair value may include investments in common shares, preferred shares, and debt investments.

Name: Under IFRS, investments reported at fair value may include investments in common shares, preferred shares, and debt investments.
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Under IFRS, investments in common shares, preferred shares, and debt investments can be measured at fair value through profit or loss or other comprehensive income, depending on the business model and contractual cash flow characteristics.

Under IFRS, Investments Reported at Fair Value May Include Investments