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Under IFRS (IAS 28.18 through IAS 28.19), venture capital organizations and similar entities are permitted to choose to measure their investments in associates and joint ventures at fair value rather than use equity accounting. Entities that qualify as investment entities or investment companies under IFRS 10 or ASC 946, respectively, are required to measure their investments in subsidiaries at fair value rather than consolidate them. Refer to FV 3.1.2 for additional information.

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