As part of the IPO, SPACs issue its founders warrants, i.e., equity-linked instruments that give SPAC’s founders...Read More
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...Read More
Down Round Protection
Many companies obtain financing through more than one round of transactions in which they issue equity or equity-linked instruments.Read More