v3.22.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Federal Depository Insurance Coverage	$ 250,000
Cash held outside the Trust Account	134,755		$ 458,388
Offering Costs Associated with the Initial Public Offering
Offering costs	8,359,325
Deferred underwriter discounts	4,830,000		4,830,000
Professional, printing, filing, regulatory and other costs	$ 769,325
Transaction costs allocable to warrant liabilities		$ (364,321)
Share Price	$ 10.00
Accretion expense	$ 3,403		13,393,944
Unrecognized tax benefits	0		0
Unrecognized tax benefits accrued for interest and penalties	0		0
Cash	134,755		$ 458,388
Warrant
Offering Costs Associated with the Initial Public Offering
Transaction costs allocable to warrant liabilities	364,321
Class A ordinary shares
Offering Costs Associated with the Initial Public Offering
Transaction Costs Allocable To Ordinary Shares	$ 7,995,004
Class A Common Stock Subject to Redemption
Offering Costs Associated with the Initial Public Offering
Number of shares subject to redemption	13,800,000		13,800,000
Class A public shares
Offering Costs Associated with the Initial Public Offering
Ratio of amount to be allocated	80.00%
Non-redeemable shares
Offering Costs Associated with the Initial Public Offering
Ratio of amount to be allocated	20.00%
Additional Paid-in Capital
Offering Costs Associated with the Initial Public Offering
Accretion expense	$ 0		$ 991,655
Accumulated Deficit
Offering Costs Associated with the Initial Public Offering
Accretion expense	3,403		$ 12,402,289
Initial Public Offering
Offering Costs Associated with the Initial Public Offering
Offering costs	8,400,000
Underwriter discounts including amount deferred	7,600,000
Deferred underwriter discounts	4,800,000
Professional, printing, filing, regulatory and other costs	$ 769,000

The carrying value as of balance sheet date of underwriting fees payable or deferred, classified as noncurrent.

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Amount of transaction costs allocable to ordinary shares.

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Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.

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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.

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Price of a single share of a number of saleable stocks of a company.

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The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. 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. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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Amount of unrecognized tax benefits.

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IBERE PHARMACEUTICALS 10-Q