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2020

20-6, Accounting and SEC Reporting Considerations for SPAC Transactions (October 2, 2020)

Financial Reporting Alert 20-6
October 2, 2020
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Accounting and SEC Reporting Considerations for SPAC Transactions

Footnotes

1
Source: SPACInsider as of September 30, 2020.
2
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
3
SEC Final Rule Release No. 33-10786, Amendments to Financial Disclosures About Acquired and Disposed Businesses.
4
SEC Final Rule Release No. 33-10825, Modernization of Regulation S-K Items 101, 103, and 105.