Top 5 Accounting Issues to Master to Avoid Snags in SPAC IPOs
ThomsonReuters
JUNE 15, 2021
Goodwill is an accounting term for the figure that is recorded on the balance sheet after subtracting the book value of a business from the higher price that was paid for it. Additionally, private companies have options in a few areas—most notably use of IBR or risk-free rate–that public companies do not,” she said.
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