XML 31 R21.htm IDEA: XBRL DOCUMENT
v3.23.3

Description of Organization, Business Operations and Liquidity and Capital Resources (Details) |  |  | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Jan. 18, 2023 USD ($) $ / shares shares | Aug. 24, 2021 item | Sep. 30, 2023 USD ($) $ / shares shares | Sep. 30, 2022 USD ($) | Jan. 08, 2023 $ / shares | Dec. 31, 2022 USD ($) $ / shares
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Condition for future business combination number of businesses minimum | item |  | 1 |  |  |  |
Operating cash |  |  | $ 810,428 |  |  | $ 8,305
Working capital |  |  | 859,901 |  |  |
Payments of stock issuance cost |  |  | $ 487,401 | $ 116,240 |  |
Common Class B |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Ordinary shares, Par value (in dollars per share) | $ / shares |  |  | $ 0.0001 |  |  | $ 0.0001
Common Class B | Sponsor |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Payments of stock issuance cost |  |  | $ 25,000 |  |  |
Initial Public Offering |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Sale of units (in shares) | shares | 14,375,000 |  |  |  |  |
Ordinary shares, par value (per share) | $ / shares | $ 10.00 |  |  |  | $ 10.20 |
Gross proceeds | $ 143,750,000 |  |  |  |  |
Condition for future business combination use of proceeds percentage | 80.00% |  |  |  |  |
Condition for future business combination threshold Percentage Ownership | 50.00% |  |  |  |  |
Minimum net tangible assets upon consummation of business combination | $ 5,000,001 |  |  |  |  |
Obligation to redeem Public Shares if entity does not complete a Business Combination (as a percent) | 100.00% |  |  |  |  |
Initial Public Offering | Public Shares |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Ordinary shares, par value (per share) | $ / shares | $ 10.20 |  |  |  |  |
Net Proceeds | $ 146,625,000 |  |  |  |  |
Months of company public shares if the company is unable to complete the initial business combination | 12 months |  |  |  |  |
Months of the company extends the time to complete a business combination | 18 months |  |  |  |  |
Initial Public Offering | Private Placement Warrants |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Sale of units (in shares) | shares | 762,500 |  |  |  |  |
Ordinary shares, par value (per share) | $ / shares | $ 10.00 |  |  |  |  |
Proceeds from sale of Private Placement Warrants | $ 7,625,000 |  |  |  |  |
Private Placement |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Sale of units (in shares) | shares |  |  | 762,500 |  |  |
Ordinary shares, par value (per share) | $ / shares |  |  | $ 10.00 |  |  |
Over-allotment option |  |  |  |  |  |
Description of Organization, Business Operations and Liquidity and Capital Resources |  |  |  |  |  |
Sale of units (in shares) | shares |  |  | 1,875,000 |  |  |

X
- Definition The minimum number of businesses which the reporting entity must acquire with the net proceeds of the offering. + References No definition available. + Details
Name: | isrlu_ConditionForFutureBusinessCombinationNumberOfBusinessesMinimum
Namespace Prefix: | isrlu_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The threshold percentage of voting interest to be acquired in a future business combination as specified for the use of proceeds from the offering. + References No definition available. + Details
Name: | isrlu_ConditionForFutureBusinessCombinationThresholdPercentageOwnership
Namespace Prefix: | isrlu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The threshold percentage of the assets held in the trust account funded by proceeds from the offering which must be used for purposes of consummating a business combination. + References No definition available. + Details
Name: | isrlu_ConditionForFutureBusinessCombinationUseOfProceedsPercentage
Namespace Prefix: | isrlu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition n/a + References No definition available. + Details
Name: | isrlu_MinimumNetTangibleAssetsUponConsummationOfBusinessCombination
Namespace Prefix: | isrlu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Period of company public shares if the company is unable to complete the initial business combination. + References No definition available. + Details
Name: | isrlu_MonthsOfCompanyPublicSharesIfCompanyIsUnableToCompleteInitialBusinessCombination
Namespace Prefix: | isrlu_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period of if the company extends the time to complete a business combination. + References No definition available. + Details
Name: | isrlu_MonthsOfIfCompanyExtendsTimeToCompleteBusinessCombination
Namespace Prefix: | isrlu_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the percentage of shares which the reporting entity is obligated to redeem if a business combination is not consummated using the offering proceeds within a specified period. + References No definition available. + Details
Name: | isrlu_PercentageObligationToRedeemPublicSharesIfEntityDoesNotCompleteBusinessCombination
Namespace Prefix: | isrlu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount represent net amount of first initial offering of stock to the public. + References No definition available. + Details
Name: | isrlu_ProceedsFromIssuanceInitialPublicOfferingCostNetAmount
Namespace Prefix: | isrlu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of new units issued during the period. + References No definition available. + Details
Name: | isrlu_UnitsIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | isrlu_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of working capital. + References No definition available. + Details
Name: | isrlu_WorkingCapital
Namespace Prefix: | isrlu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Face amount or stated value per share of common stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow for cost incurred directly with the issuance of an equity security. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15 + Details
Name: | us-gaap_PaymentsOfStockIssuanceCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from entity's first offering of stock to the public. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14 + Details
Name: | us-gaap_ProceedsFromIssuanceInitialPublicOffering
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14 + Details
Name: | us-gaap_ProceedsFromIssuanceOfWarrants
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Per share or per unit amount of equity securities issued. + References No definition available. + Details
Name: | us-gaap_SharesIssuedPricePerShare
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SubsidiarySaleOfStockLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassBMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=isrlu_SponsorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=isrlu_PublicSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfWarrantOrRightAxis=isrlu_PrivatePlacementWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_OverAllotmentOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |