Bifurcate - Revision history

imported>Doug Williamson: Classify page.

2022-01-29T19:00:41Z

Classify page.

← Older revision		Revision as of 19:00, 29 January 2022
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	* [[Financial reporting]]		* [[Financial reporting]]
	* [[IFRS 9]]		* [[IFRS 9]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update links.

2022-01-29T18:59:42Z

Update links.

← Older revision		Revision as of 18:59, 29 January 2022
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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 ~~IAS 39 or~~ IFRS 9.		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]]
	* [[~~IAS 39~~]]		* [[Financial reporting]]
	* [[IFRS 9]]		* [[IFRS 9]]

imported>Doug Williamson: Layout.

2016-12-11T18:00:29Z

Layout.

← Older revision		Revision as of 18:00, 11 December 2016
Line 3:		Line 3:
	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 IAS 39 or IFRS 9.		For example, an underlying borrowing and an embedded derivative instrument, separated for accounting purposes under IAS 39 or IFRS 9.

imported>Doug Williamson: Update.

2016-12-11T18:00:10Z

Update.

← Older revision		Revision as of 18:00, 11 December 2016
Line 1:		Line 1:
	1. ''Financial reporting''		1. ''Financial reporting''

	To split into two parts 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 IAS 39 or IFRS 9.		For example, an underlying borrowing and an embedded derivative instrument separated for accounting purposes under IAS 39 or IFRS 9.

imported>Doug Williamson: Update.

2016-12-11T17:58:52Z

Update.

← Older revision		Revision as of 17:58, 11 December 2016
Line 3:		Line 3:
	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.

imported>Doug Williamson: Create the page. Source: The Treasurer, December 2016, p 35.

2016-12-11T17:17:57Z

Create the page. Source: The Treasurer, December 2016, p 35.

New page

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.

2.

To split into two parts for any other purpose.

== See also ==
* [[Embedded derivative]]
* [[IAS 39]]
* [[IFRS 9]]