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Oct 02, 2020
This Financial Reporting Alert discusses the accounting and SEC reporting considerations related to special-purpose acquisition company (SPAC) initial public offerings. After a SPAC merges with a private operating company (the “target”), the target’s financial statements become those of the combined public company. Therefore, a target will need to devote a considerable amount of time and resources to technical accounting and reporting matters.
Sep 30, 2020
The Deloitte Canada Transparency report provides an overview of our legal structure, governance, ethical and independence principles, and quality control procedures. It also outlines the actions we’ve put in place as part of our efforts to continually advance audit quality and support our commitment to leading the profession
Sep 30, 2020
Now, as some companies have begun executing on return-to-work plans, CFOs are far from worry-free. And, in the latest Deloitte’s CFO Signals™ survey, many respondents indicated that top concerns included new waves of infections, more shutdowns, and the possibility of a longer-term recession.
Sep 30, 2020
This publication explores the trends associated with the rise in the use of special-purpose acquisition companies (SPACs). Although SPACs have been around for decades, 2020 has been a record-breaking year for SPAC IPOs.
Sep 22, 2020
This guide provides board members with a comprehensive all-in-one toolkit that brings recent developments, perspectives, questions to ask, best practices, and interactive tools all together to aid in fulfilling your oversight role.
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