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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.

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