Bifurcate: Difference between revisions
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imported>Doug Williamson (Create the page. Source: The Treasurer, December 2016, p 35.) |
imported>Doug Williamson (Update.) |
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To split into two parts for the purpose of accounting separately for each part. | To split into two parts 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 IAS 39 or IFRS 9. | ||
Revision as of 17:58, 11 December 2016
1. Financial reporting
To split into two parts for the purpose of accounting separately for each part.
For example, an underlying borrowing and an embedded derivative instrument separated for accounting purposes under IAS 39 or IFRS 9.
2.
To split into two parts for any other purpose.
