Insights
Accounting for Financing of Software Development Projects
Investments in software development projects may be considered a software or a financial instrument.
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…
Accounting for Film Co-Financing Arrangement
FinAcco’s publication covers film financing involving a financing company or the investor and a studio.
Practical IPO Guide
Going public is a complicated, transformative, and time-consuming process. It requires careful planning…
Founder Shares Transferred to Anchor Investors
As part of SPAC’s formation, the newly formed entity issues its founders
Accounting for Underwriter Overallotment Option
Many public offering transactions include a feature that allows the sale…
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
SPAC Financial Close
SPAC financial close includes recording relevant entries in entity’s accounting system as well as preparation…
SPAC Equity Forward Agreements
Some SPACs signed a forward purchase agreement (FPA), an arrangement that obligates SPAC to issue to its sponsor