The parabolic transition segment is modelled with IfcPolynomialCurve with certain restrictions. The size of the attribute CoefficientsY is restricted to 3. The quadratic term is on position 3. In general, the CoefficientsX size would be restricted to 2 and values specified as [0, 1]. This produces the following result:
y = CoefficientsX[3]*x², where other values in CoefficientsY are 0.
concept {
IfcCurveSegment:ParentCurve -> IfcPolynomialCurve
IfcPolynomialCurve:CoefficientsX -> IfcReal_0
IfcPolynomialCurve:CoefficientsY -> IfcReal_1
}