Why would management designate an investment in equity securities as fair value through other comprehensive income?

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Why would management designate an investment in equity securities as fair value through other comprehensive income?
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Accounting Principles

ISBN: 978-1119048473

7th Canadian Edition Volume 2

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

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