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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Changes and Error Corrections [Abstract]

Schedule of Restatement of Previously Issued Financial Statements

Balance Sheets:

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2022:

		As of June 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Total Assets		$	276,393,463			$	—			$	276,393,463
Total current liabilities			412,495				—				412,495
Deferred underwriting commissions			9,625,000				(3,609,375	)			6,015,625
Total liabilities			10,037,495				(3,609,375	)			6,428,120
Class A ordinary shares subject to possible redemption			275,043,954				—				275,043,954
Preferred shares			—				—				—
Class A ordinary shares			91				—				91
Class B ordinary shares			688				—				688
Additional paid-in capital			—				—				—
Accumulated deficit			(8,688,765	)			3,609,375				(5,079,390	)
Total shareholders’ deficit			(8,687,986	)			3,609,375				(5,078,611	)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Deficit		$	276,393,463			$	—			$	276,393,463

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of September 30, 2022:

		As of September 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Total Assets		$	276,978,583			$	—			$	276,978,583
Total current liabilities			467,636				—				467,636
Deferred underwriting commissions			9,625,000				(3,609,375	)			6,015,625
Total liabilities			10,092,636				(3,609,375	)			6,483,261
Class A ordinary shares subject to possible redemption			275,905,944				—				275,905,944
Preferred shares			—				—				—
Class A ordinary shares			91				—				91
Class B ordinary shares			688				—				688
Additional paid-in capital			—				—				—
Accumulated deficit			(9,020,776	)			3,609,375				(5,411,401	)
Total shareholders’ deficit			(9,019,997	)			3,609,375				(5,410,622	)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Deficit		$	276,978,583			$	—			$	276,978,583

Statement of Changes in Stockholders’ Deficit:

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported accumulated deficit in the statement of changes in stockholders’ deficit for the six months ended June 30, 2022:

		For the Six Months Ended June 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Balance—December 31, 2021		$	(8,053,173	)		$	—			$	(8,053,173	)
Adjustment for accretion of Class A ordinary shares subject to possible redemption amount			(43,954	)			3,609,375				3,565,421
Net loss			(591,638	)			—				(591,638	)
Balance—June 30, 2022		$	(8,688,765	)		$	3,609,375			$	(5,079,390	)

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported accumulated deficit in the statement of changes in stockholders’ deficit for the nine months ended September 30, 2022:

		For the Nine Months Ended September 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Balance—December 31, 2021		$	(8,053,173	)		$	—			$	(8,053,173	)
Adjustment for accretion of Class A ordinary shares subject to possible redemption amount			(905,944	)			3,609,375				2,703,431
Net loss			(61,659	)			—				(61,659	)
Balance—September 30, 2022		$	(9,020,776	)		$	3,609,375			$	(5,411,401	)

Statement of Cash Flows:

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the six months ended June 30, 2022:

		For the Six Months Ended June 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Supplemental disclosure of noncash financing activities:
Extinguishment of deferred underwriting commissions allocated to Public Shares		$	—			$	3,609,375			$	3,609,375

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the nine months ended September 30, 2022:

		For the Nine Months Ended September 30, 2022
		As Previously Reported				Restatement Adjustment				As Restated
Supplemental disclosure of noncash financing activities:
Extinguishment of deferred underwriting commissions allocated to Public Shares		$	—			$	3,609,375			$	3,609,375

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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e725-108305

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

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