PODCAST

FRV podcast: Cross-border SPAC transactions

Overview of SPAC IPOs and related accounting and reporting considerations for cross-border SPAC transactions.

Karen Silverman

Karen Silverman

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-1377

Holger Erchinger

Holger Erchinger

Partner, Dept. of Professional Practice, KPMG US

+1 212-909-5229

Podcast overview

Professionals from our Department of Professional Practice discuss the complexities involved in cross-border special-purpose acquisition company (SPAC) transactions, as well as key areas of the SPAC lifecycle and related financial reporting and accounting ramifications.

Applicability

  • Entities that are contemplating, or in the process of, going public through a SPAC.

Podcast contents

  • 00:35 – Background on SPACs
  • 05:55 – SPAC lifecycle
  • 12:25 – FPIs and SPACs
  • 14:15 – Pre- and post-merger financial reporting issues
  • 17:05 – Foreign domiciled SPAC with predominantly US shareholders
  • 18:30 – Ongoing SEC reporting de-SPAC
  • 21:25 – Typical accounting issues