When may a company report holding gains or losses on fair value adjustments through other comprehensive income?

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When may a company report holding gains or losses on fair value adjustments through other comprehensive income? Why might a company choose to report these gains and losses in other comprehensive income?

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Accounting Principles Volume 2

ISBN: 9781119786634

9th Canadian Edition

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Warren, Lori Novak

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