Custodial or asset protection relations became a more prominent topic in light of recent scandals involving crypto exchanges and how they safeguard (or should safeguard) customer’s assets.
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Accounting
Contingent Payment Contracts
Contingent payment contract is a legally binding agreement between parties where one's settlement is dependent on a future uncertain event.
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Is ChatGPT taking over technical accounting?
The purpose of this publication is to assess ChatGPT ability to access and retrieve accounting information, answer specific technical accounting questions.
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Accounting for Financing of Software Development Projects
Investments in software development projects may be considered a software or a financial instrument.
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SPAC Accounting for Forfeiture of Sponsor Shares
Terms of a typical SPAC IPO includes a feature that allows the sale of additional equity securities by the SPAC...
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Accounting for Film Co-Financing Arrangement
FinAcco’s publication covers film financing involving a financing company or the investor and a studio.
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Practical IPO Guide
Going public is a complicated, transformative, and time-consuming process. It requires careful planning...
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Founder Shares Transferred to Anchor Investors
As part of SPAC's formation, the newly formed entity issues its founders
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Accounting for Underwriter Overallotment Option
Many public offering transactions include a feature that allows the sale...
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Accounting for Redeemable Shares
Entity’s time to identify a suitable target is limited. If SPAC is unable to complete a merger within 24 months
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