Bifurcate

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 IAS 39 or IFRS 9.

2.

To split into two parts for any other purpose.

See also

• Embedded derivative
• IAS 39
• IFRS 9