Bifurcate: Difference between revisions
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To split a complex financial instrument into two parts for financial reporting purposes, 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, separated for accounting purposes under | For example, an underlying borrowing and an embedded derivative instrument, separated for accounting purposes under IFRS 9. | ||
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== 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.
