The evolution of special purpose acquisition vehicles: SPACs structural features, financial reporting and performance measurements
Donzelli, Giulio (A.A. 2020/2021) The evolution of special purpose acquisition vehicles: SPACs structural features, financial reporting and performance measurements. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Riccardo Tiscini, pp. 95. [Master's Degree Thesis]
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Abstract/Index
Anatomy of the SPAC. Definition of SPAC, legal nature and current context. An overview of the instrument. Key objectives and main advantages. Potential disadvantages and mitigants. History and recent trends. The emergence of “US style” SPACs. Key structural and process features. Comparison to operating company IPO process. SPAC disclosure and reporting requirements at IPO. Disclosure and reporting at IPO. Accounting for shares and warrants issued by a SPAC-an overview. Public warrants. Private placement warrants. Accounting for issuance costs. Consolidation of SPACs. Review and analysis of a SPAC IPO prospectus. SPAC disclosure and reporting requirements at business combination. Disclosure and reporting at business combination-initial considerations. Filing requirements. Age of financial statements. Determination of the accounting acquirer. Ongoing reporting requirements. Managing ongoing operations. Recent developments-proposals to eliminate “safe harbor” for SPACs. Measurements of SPAC performance. Recent empirical observations. Latest SPAC structure developments.
References
Bibliografia: pp. 91-93.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Global Management and Politics, English language (LM-77) |
| Chair: | Financial reporting and performance measurement |
| Thesis Supervisor: | Tiscini, Riccardo |
| Thesis Co-Supervisor: | Incollingo, Alberto |
| Academic Year: | 2020/2021 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 30 May 2022 12:36 |
| Last Modified: | 30 May 2022 12:36 |
| URI: | https://tesi.luiss.it/id/eprint/32533 |
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