Under IFRS Equity investments are generally recorded and reported at

A) amortized cost.
B) fair value.
C) original cost.
D) maturity value.

Under IFRS, equity investments are generally recorded and reported at fair value. However, if a company chooses to classify an equity investment as "fair value through other comprehensive income (OCI)", then changes in fair value are recorded in other comprehensive income instead of net income. If a company classifies an equity investment as "available-for-sale", then changes in fair value are recorded in other comprehensive income until the investment is sold, at which point changes in fair value are recorded in net income.