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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Class A common stocks reflected in the condensed balance sheets (Details) | 4 Months Ended
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Dec. 31, 2020 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Gross proceeds | $ 231,560,000
Proceeds allocated to Public Warrants | (12,156,900)
Class A common stocks issuance costs | (12,491,903)
Accretion of carrying value to redemption value | 29,280,003
Class A Common Stock Subject to Possible Redemption | $ 236,191,200

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- Definition Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. + References No definition available. + Details
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