Beirn, Inc. invested in a hybrid financial instrument and initially elected to separate the host contract and derivative instrument. Beirn, Inc is contemplating valuing the instrument in entirety rather than separating it into its components. Find the authoritative guidance as to how to account for a hybrid financial instrument if a company elects not to bifurcate it. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASC Beirn, Inc. invested in a hybrid financial instrument and initially elected to separate the host contract and derivative instrument. Beirn, Inc is contemplating valuing the instrument in entirety rather than separating it into its components. Find the authoritative guidance as to how to account for a hybrid financial instrument if a company elects not to bifurcate it. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASC