Bifurcate

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Revision as of 18:59, 29 January 2022 by imported>Doug Williamson (Update links.)
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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.


See also