The umbrella partnership C corporation (Up-C) structure has been a popular option for pass-through entities looking to gain access to the capital markets.
Inevitably, companies looking to go public will face the prospect of comment letters from the Securities and Exchange Commission (SEC).
Time is running out for any remaining companies to implement the latest ASC 606 revenue recognition standard.
The sell-side quality-of-earnings (QoE) report has become a critical piece of any private equity transaction.
In the first two quarters of 2020, special purpose acquisition companies (SPACs) raised more than $30 billion, according to SPAC Research, a major increase versus the $13 billion raised in the entirety of 2019.