Accounting for SPAC Warrants posted by: FinAcco 18.04.2021 As part of the IPO, SPACs issue its founders warrants, i.e., equity-linked instruments that give SPAC’s founders... Read More
Impact of ASU 2020-06 on accounting for convertible debt posted by: FinAcco 22.09.2020 The impact of ASU 2020-06 is somewhat intertwined with existing (legacy) accounting for convertible debt... Read More
Down Round Protection posted by: FinAcco 05.07.2020 Many companies obtain financing through more than one round of transactions in which they issue equity or equity-linked instruments. Read More