Insights

FinAcco’s publication covers film financing involving a financing company or the investor and a studio.

Going public is a complicated, transformative, and time-consuming process. It requires careful planning…

As part of SPAC’s formation, the newly formed entity issues its founders

Many public offering transactions include a feature that allows the sale…

Entity’s time to identify a suitable target is limited. If SPAC is unable to complete a merger within 24 months

SPAC financial close includes recording relevant entries in entity’s accounting system as well as preparation…

Some SPACs signed a forward purchase agreement (FPA), an arrangement that obligates SPAC to issue to its sponsor

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

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