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Ch 2. Investments in Equity Securities Equity Investments- The Big Picture How should a Canadian company report an investment in shares of another company in its FS? o Equity investments are investments in shares of another company.  Strategic- investor intends or establish a long-term operating relationship with the entity and has some level of influence over the strategic decisions of the investee company • Level of influence- full, joint and significant influence • Not reported at fair value  Non-strategic- investor