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Contingent Payment Contracts

Contingent payment contract is a legally binding agreement between parties where one’s settlement is dependent on a future uncertain event.

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.

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