Article From CFO Drive: SPAC warrants as liability called an expensive change

Companies will have to recalculate valuations for every quarter leading up to and after the combination agreement using a complex analytical method, a specialist says.

The federal government’s sudden change in how to account for warrants issued by special purpose acquisition companies (SPACs) will cost companies time and money by forcing them to analyze the value of the warrants each quarter, rather than just at the start of the SPAC, a valuation specialist said. 

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