Revenue expenditure and SPACs: Difference between pages

Revision as of 15:48, 18 August 2021

Special purpose vehicles - acquisitions.

Abbreviation for Special Purpose Acquisition Companies.

SPACs are companies formed to (1) raise money from investors, and then (2) use the money raised to acquire another operating business.

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-. ''Financial reporting.''
+''Special purpose vehicles - acquisitions.''
-Expenditure that is charged against profits in the current financial reporting period, rather than being capitalised.
+Abbreviation for Special Purpose Acquisition Companies.
-Sometimes known as ''revenue costs.''
+SPACs are companies formed to (1) raise money from investors, and then (2) use the money raised to acquire another operating business.
-. ''Tax.''
-Expenditure incurred in the course of trade that is treated as an allowable deduction in arriving at taxable profit.
 == See also ==
-* [[Capitalise]]
+* [[Acquisition]]
-* [[Expenditure]]
+* [[Cash shell]]
-* [[Opex]]
+* [[Company]]
-* [[Revenue]]
+* [[Conduit]]
+* [[Entity]]
+* [[Financial Conduct Authority]] (FCA)
+* [[Operating company]]
+* [[Special Purpose Entity]]
+* [[Special purpose vehicle]]
+* [[Sponsor]]
+* [[SSPE]]
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
+[[Category:Corporate_finance]]
+[[Category:Investment]]
+[[Category:Long_term_funding]]
+[[Category:Identify_and_assess_risks]]
+[[Category:Manage_risks]]
+[[Category:Risk_frameworks]]
+[[Category:Risk_reporting]]
+[[Category:Financial_products_and_markets]]