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John Coates, SEC Speaks on Accounting and Reporting Considerations for SPAC Warrants, CLS Blue Sky Blog (Apr. 13, 2021).

Abstract: In a recent statement,[1] Acting Chief Accountant Paul Munter highlighted a number of important financial reporting considerations for SPACs.[2] Among other things, that statement highlighted challenges associated with the accounting for complex financial instruments that may be common in SPACs.