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