Bifurcate and Free of charge: Difference between pages

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1. ''Financial reporting''
(FOC).


To split a complex financial instrument into two parts for financial reporting purposes, for the purpose of accounting separately for each part.
Available at no cost.


For example, an underlying borrowing and an embedded derivative instrument, separated for accounting purposes under IFRS 9.
Often used as an incentive to attract customers.  For example: buy six cases of goods and get an additional case free of charge.




2.
==See also==
* [[Gratuitous]]


To split into two parts for any other purpose.
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:The_business_context]]
 
== See also ==
* [[Embedded derivative]]
* [[Financial reporting]]
* [[IFRS 9]]

Revision as of 11:29, 29 January 2020

(FOC).

Available at no cost.

Often used as an incentive to attract customers. For example: buy six cases of goods and get an additional case free of charge.


See also