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A Closer Look — Special purpose acquisition companies

Published on: 17 May 2021

This publication outlines some of the financial reporting issues related to Special Purpose Acquisition Companies (SPACs), an increasingly common alternative to traditional initial public offerings (IPOs) in some jurisdictions. Among other things, the publication highlights issues to consider in the classification of financial instruments issued by many SPACs and in the accounting for acquisitions of ‘target companies’ by a SPAC.


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