XBRL US responded to the Securities and Exchange Commission (SEC) Draft 2025 SPAC Taxonomy and Draft Taxonomy Guide,which will be used by registrants to satisfy requirements of the final rule, Special Purpose Acquisition Companies, Shell Companies, and Projections. Comments submitted centered on the taxonomy use of open hypercubes, dimensions, data types, text block elements, mismatch between taxonomy structure and industry practice, and requests for clarity in certain sections of the technical guidance.
Read the letter: XBRL US Letter RE Draft 2025 SPAC Taxonomy
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