spacer
search icon cross white
关于我们会员资格成为香港会计师专业发展准则制订思维领导最新消息会员专区
spacer bookmark cross
search icon
Search Tags

  TOTAL: 0 书签

 Bookmark(s) Click icon to add bookmark(s) to my profile

    spacer
    search icon cross white
    关于我们会员资格成为香港会计师专业发展准则制订思维领导最新消息会员专区
    spacer bookmark cross
    search icon
    Search Tags

      TOTAL: 0 书签

     Bookmark(s) Click icon to add bookmark(s) to my profile

      目录
      spacer
      bookmark cross white
      A
      search icon cross white
      search icon
      Search Tags

        TOTAL: 0 书签

      Click icon to add bookmark(s) to my profile

       Bookmark(s)

      close

      忘记密码/使用者名称 重新发送启动电邮 注册帐号 帮助网络登录

      特殊目的收购公司(SPAC)


      Listing of SPACs in Hong Kong

      Due to the proliferation of SPACs IPOs in recent years especially in the US1 , the Securities and Futures Commission (SFC) and the Hong Kong Exchanges and Clearing Limited (HKEX) were asked in the Financial Leaders Forum chaired by the Financial Secretary, Mr Paul Chan, on 1 March 2021 to explore suitable SPAC listing regimes to enhance the competitiveness of Hong Kong as an international financial centre while safeguarding the interests of the investing public.


      Subsequently, in September 2021, the HKEX has published a consultation paper seeking public feedback on proposals to create a listing regime for SPACs in Hong Kong (Consultation Paper). The related Consultation Conclusions was published in December 2021 and the regime became effective from 1 January 2022. .

       

      Activities by the Institute to support consistent application

      In January 2022, the Institute published Accounting considerations for a Special Purpose Acquisition Company. The publication describes the structure and lifecycle of a typical SPAC and highlights certain key accounting considerations that may be relevant to a typical SPAC throughout its lifecycle.

       

      The Institute is closely monitoring the development of the SPAC listing regime and will consider issuing additional guidance if necessary.

       

      The Institute has organized webinars to provide stakeholders with knowledge of SPACs, including:

       

      Other useful resources

      There are many accounting issues that a SPAC should consider throughout its lifecycle. The materials below also highlight some of these issues.

       

      Note 1: IPO funds raised by SPACs in the US increased six-folds from US$13.6 billion in 2019 toUS$83.4 billion in 2020.

       

       

      Last updated: 21 January 2022

      gotop