A New Warrant Valuation Process for SPACs

A New Warrant Valuation Process for SPACs

The Security and Exchange Commission serves investors, registered representatives, and brokerage houses in multiple regulatory and nonregulatory functions. The Division of Corporation Finance recently addressed the accounting of warrants issued by Special Purpose...

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Valuation of Promissory Notes

Valuation of Promissory Notes

Promissory notes are issued for a number of different situations. They represent a promise by one party to pay another party a specific amount of money at a future date. Guidelines surrounding the instrument can be vague when it comes to the legalities of an issuance....

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