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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.

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

SPAC Accounting Issues

If SPAC’s management identify an appropriate target, it must then seek a shareholder approval the proposed…

Accounting for SPAC Transaction Cost

For stock classified as equity, direct and incremental costs related to its issuance should be accounted for as…