SEC Staff Statement on Reporting Considerations for Warrants Issued by SPACs
SEC Staff Statement on Reporting Considerations for Warrants Issued by SPACs
On 12 Apr. 2021, John Coates & Paul Munter authored: Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”), discussing the factors relevant to a determination as to whether warrants should be characterized as debt or equity.
https://www.sec.gov/news/public-statement/accounting-reporting-warrants-issued-spacs
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