warrants

Memo to SPACs: The Bar Has Been Raised
Regulation

Memo to SPACs: The Bar Has Been Raised

The SEC’s quandary is trying to solve a problem of incentives with a toolkit consisting exclusively of disclosure and enforcement actions.
By Crocker Coulson | June 28, 2021
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Two More SPACs to Restate Financial Results
Regulation

Two More SPACs to Restate Financial Results

The restatements follow new SEC guidance on how SPACs should account for the warrants that they typically issue as part of initial public offerings.
By Matthew Heller | May 14, 2021
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SEC Could Reclassify SPAC Warrants And Hold Up New Filings: Report
Mergers & Acquisitions

SEC Could Reclassify SPAC Warrants And Hold Up New Filings: Report

Warrants could soon be considered liabilities instead of equity for accounting purposes.
By Vincent Ryan | April 13, 2021
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