What is the FVTOCI election, and when is it made?

When is a FVTPL investment classified as a current asset vs noncurrent?

For a FVTPL equity investment, where are unrealized/realized gains, losses, and dividends reported?

What is the key difference in OCI recycling between the old IAS 39 fair-value-through-OCI treatment and IFRS 9 FVTOCI?

What distinguishes a strategic from a nonstrategic equity investment?

Before fair-value reporting was introduced, how were equity investments generally reported, and what was the asymmetry?

How are nonstrategic equity investments measured under ASPE (§3856), and what about OCI?