As part of the IPO, SPACs issue its founders warrants, i.e., equity-linked instruments that give SPAC’s founders...
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Posts tagged "GAAP indexation guidance"
Impact of ASU 2020-06 on accounting for convertible debt
The impact of ASU 2020-06 is somewhat intertwined with existing (legacy) accounting for convertible debt...
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Down Round Protection
Many companies obtain financing through more than one round of transactions in which they issue equity or equity-linked instruments.
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