Under IFRS, a strategic investment, in which the company does NOT exercise significant influence, may report any holding gains or losses from changes in the fair value, as other comprehensive income.

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Under IFRS, investments in equity instruments where the company does not have significant influence can be classified as fair value through other comprehensive income (FVOCI), allowing holding gains or losses to be reported in other comprehensive income.

Under IFRS, a Strategic Investment, in Which the Company Does