In this edition, we spotlight the recent boom in special purpose acquisition company (SPAC) transactions and highlight emerging themes relative to stakeholder demands for Environmental, Social and Corporate Governance (ESG) reporting. This issue also includes considerations relative to the new convertible debt accounting standard (ASU 2020-06), observations from the December AICPA conference, TMT sector trends in M&A and capital markets, and SEC comment letter trends.
Read more: https://www.pwc.com/us/en/industries/tmt/library/biannual-report-new-accounting-and-reporting-trends.html