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

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When may a company report 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 Part 3

ISBN: 978-1118306802

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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