In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06” or the “ASU”). ASU 2020-06 simplifies an issuer’s accounting for convertible...more
Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract....more
6/15/2021
/ Corporate Governance ,
Equity Securities ,
Fair Value Standard ,
Financial Accounting ,
Private Placements ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Shareholders ,
Special Purpose Acquisition Companies (SPACs) ,
Valuation ,
Warrants