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.
Impairment Testing During the COVID-19 Pandemic
The COVID-19 pandemic is causing unprecedented disruptions in business processes and productivity along with a dramatic reduction in consumer spending, which has negatively impacted companies’ financial performance.