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A Closer Look - Financial reporting considerations for Special Purpose Acquisition Companies

Published on: May 17, 2021

In a number of jurisdictions, Special Purpose Acquisition Companies (SPACs) are becoming an increasingly common alternative to traditional initial public offerings (IPOs) for private companies seeking to raise capital.

Although the structures of SPACs and the transactions they undertake with private companies differ, they typically share a number of features giving rise to financial reporting issues which may require careful consideration.

This publication was released by our Global firm.

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