Bifurcate: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create the page. Source: The Treasurer, December 2016, p 35.) |
imported>Doug Williamson (Classify page.) |
||
| (4 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
1. ''Financial reporting'' | 1. ''Financial reporting'' | ||
To split into two parts for the purpose of accounting separately for each part. | To split a complex financial instrument into two parts for financial reporting purposes, for the purpose of accounting separately for each part. | ||
For example, an underlying borrowing and an embedded derivative instrument. | For example, an underlying borrowing and an embedded derivative instrument, separated for accounting purposes under IFRS 9. | ||
| Line 13: | Line 13: | ||
== See also == | == See also == | ||
* [[Embedded derivative]] | * [[Embedded derivative]] | ||
* [[ | * [[Financial reporting]] | ||
* [[IFRS 9]] | * [[IFRS 9]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 19:00, 29 January 2022
1. Financial reporting
To split a complex financial instrument into two parts for financial reporting purposes, for the purpose of accounting separately for each part.
For example, an underlying borrowing and an embedded derivative instrument, separated for accounting purposes under IFRS 9.
2.
To split into two parts for any other purpose.
