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25 January 2021

Domestic SPAC mergers - financial reporting and accounting considerations

US In depth 2021-01

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Provides an overview on domestic SPAC merger transactions
Addresses key SEC reporting requirements
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04 January 2021

Updates to the SEC Volume

SEC Volume has been updated to reflect SEC Release No. 33-10786, SEC Release No. 33-10762, and SEC Release No. 34-89964, which became effective January 2021.

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22 December 2020

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Our In the loop explores the benefits and challenges private companies need to be aware of before determining if going public via a SPAC is right for them.

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08 December 2020

The quarter close - fourth quarter 2020

PwC provides a summary of the latest accounting, financial reporting, SEC, and regulatory updates to support your quarterly reporting.

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30 November 2020

1.1 Introduction to derivatives — overview

This chapter provides an introduction to derivative contracts, including common types of derivatives, ways that derivatives are traded in the market, and ways reporting entities use derivatives.

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02 April 2020 | Updated 14 January 2021

FAQ on accounting for COVID-19 and market volatility

Our In depth addresses FAQs on a range of COVID-19 accounting impacts. This week we added a new question to the section on accounting for rent concessions.

US In depth 2020-02

02 April 2020 | Updated 14 January 2021

CARES Act: Accounting for the stimulus

Accounting for CARES Act program, including loans and tax changes, among other types of relief. Updated to address how a borrower should account for a loan through the PPP.

US In depth 2020-03

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CARES Act supports businesses in the form of loans, grants, & tax changes
FAQs on relief from certain accounting guidance, tax code changes, & more
Updated for how a borrower of funds under the PPP should account for that

05 February 2020 | Updated 21 January 2021

You’re saying it. Are investors hearing it?

Learn how investors are using technology to analyze company communications and how companies are responding in our updated In the loop.

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Updated (1/21) In the loop shares how poor communication impacts investor views
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Suggested for you

25 January 2021

Domestic SPAC mergers - financial reporting and accounting considerations

In summary...

Provides an overview on domestic SPAC merger transactions
Addresses key SEC reporting requirements
Highlights key judgments including determining the accounting acquirer

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US In depth 2021-01

04 January 2021

Updates to the SEC Volume

SEC Volume has been updated to reflect SEC Release No. 33-10786, SEC Release No. 33-10762, and SEC Release No. 34-89964, which became effective January 2021.

In summary...

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US PwC SEC Volume

22 December 2020

What's behind the SPAC-tacular boom of 2020?

Our In the loop explores the benefits and challenges private companies need to be aware of before determining if going public via a SPAC is right for them.

In summary...

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US In the loop

08 December 2020

The quarter close - fourth quarter 2020

PwC provides a summary of the latest accounting, financial reporting, SEC, and regulatory updates to support your quarterly reporting.

In summary...

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US The quarter close 2020-Q4

30 November 2020

1.1 Introduction to derivatives — overview

This chapter provides an introduction to derivative contracts, including common types of derivatives, ways that derivatives are traded in the market, and ways reporting entities use derivatives.

In summary...

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US Derivatives & hedging guide 1.1

02 April 2020 | Updated 14 January 2021

FAQ on accounting for COVID-19 and market volatility

Our In depth addresses FAQs on a range of COVID-19 accounting impacts. This week we added a new question to the section on accounting for rent concessions.

In summary...

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US In depth 2020-02

02 April 2020 | Updated 14 January 2021

CARES Act: Accounting for the stimulus

Accounting for CARES Act program, including loans and tax changes, among other types of relief. Updated to address how a borrower should account for a loan through the PPP.