美国证监会拟收紧会计准则，遏制SPAC热潮

智通财经网2021-04-13

美国证监会(SEC)落实加强监管SPAC(特殊目的收购公司)监管，包括修订对该等公司的会计指引，数百份新的SPAC申请可能会受到影响。报道引述消息人士指， SEC正制定新指引，SPAC向早期投资者发行的认股权证可能不被视为权益工具，而可能视为负债。如果无法解决有关认股权事宜，相关上市申请将不被考虑。有关认股权安排被视为成立SPAC的投资者，日后可能得到厚利的途径之一。过去几个月来，监管机构不断...

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家永
2021-04-13
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