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A Special Purpose Acquisition Company (SPAC) is created with capital through an initial listing, with the intention that the SPAC later acquires or merges with one or more unspecified private operating companies (‘OpCo’). Where an OpCo is acquired by a publicly traded SPAC, it effectively becomes a public company without executing its own initial public offering (‘IPO’). Gary Berchowitz discusses the accounting challenges relating to them.

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