5 Steps to Assess and Address the SEC’s Statement on SPAC Warrants
On April 12, 2021, the SEC issued a statement on the accounting for certain warrants issued by special purpose acquisition (SPAC) companies.
On April 12, 2021, the SEC issued a statement on the accounting for certain warrants issued by special purpose acquisition (SPAC) companies.
The adoption of the Current Expected Credit Losses, or CECL, took effect for calendar year Public Business Entities (PBEs) on January 1, 2020.
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