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Accounting for SPAC Warrants

Accounting for SPAC Warrants

As part of the IPO, SPACs issue its founders warrants, i.e., equity-linked instruments that give SPAC’s founders...
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SPAC Process and Lifecycle

SPAC Process and Lifecycle

SPAC or a special purpose acquisition company is a shell company listed on a stock exchange with the purpose...
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Convertible Debt

Convertible Debt

Key question relating to accounting for convertible debt is how to account for the conversion feature embedded in debt sometimes referred...
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Down Round Protection

Down Round Protection

Many companies obtain financing through more than one round of transactions in which they issue equity or equity-linked instruments.
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Change in Debt Terms

Changes in Debt Terms

TDR accounting model applies when a) the debtor is experiencing a financial difficulty and b) the creditor has granted the debtor
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Underutilized Leased Property

Underutilized Leased Property

In light of existing pandemic situation, many employers allow or require their workforce to work from home. In a number cases, working from home...
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SOX Compliance: Easy or Difficult?

It’s not easy but does not have to be difficult if you approach it the right way. Generally, a SOX project involves operational elements
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