IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v96y2022i11-12p417-429.html
   My bibliography  Save this article

Verslaggeving door Europese Special Purpose Acquisition Companies (SPACs)

Author

Listed:
  • Arjan Brouwer

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Steven Hijink

    (Stibbe, Amsterdam, Netherlands)

  • Peter Westerduin

    (BDO, Tilburg, Netherlands)

Abstract

In 2021 hebben veel Special Purpose Acquisition Companies (‘SPACs') een beursnotering verkregen. De verslaggeving van SPACs staat volop in de belangstelling, onder andere bij de IFRS Interpretations Committee (IFRIC). In dit artikel doen wij verslag van ons onderzoek naar de jaarverslaggeving 2021 van SPACs die in 2020 of 2021 een beursnotering in Nederland, het Verenigd Koninkrijk of Frankrijk hebben verkregen. De verantwoording van (oprichters)aandelen, (oprichters)warrants, escrow-rekeningen en underwriting fees blijkt diffuus. Ook verschilt in sterke mate de transparantie omtrent oordeelsvorming en risico's. De verschillen in de verslaggeving worden enerzijds verklaard door verschillen in het toepasselijke vennootschapsrecht en de daarmee samenhangende aandeelhoudersrechten en de rapportagevereisten tussen landen en anderzijds door verschillen in oordeelsvorming bij vergelijkbare omstandigheden en vereisten. Dat de verslaggeving van SPACs bij standard setters in de belangstelling staat, is dus niet onterecht.

Suggested Citation

  • Arjan Brouwer & Steven Hijink & Peter Westerduin, 2022. "Verslaggeving door Europese Special Purpose Acquisition Companies (SPACs)," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(11-12), pages 417-429, December.
    • Handle: RePEc:arh:jmabec:v:96:y:2022:i:11-12:p:417-429
    DOI: 10.5117/mab.96.94780
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/94780/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.96.94780?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:96:y:2022:i:11-12:p:417-429. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.