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STANDARD SETTING - hkicpa.org.hk
Scenario 4: SPAC is the accounting acquirer in a business combination 17 3.2 Private investment in public equity (PIPE) investment 17 3.3 Earn-out arrangements and contingent share-based payments 17 3.4 Transaction costs 21 4. Following the De-SPAC Transaction 22 4.1 Reassessing the classification of Shares and Warrants 22
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