Altimar Acquisition Registration of securities issued in business combination transactions

Registration of securities issued in business combination transactions

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Temporary Equity Reconciliation Of Cash Flows To Outstanding Value (Detail)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Temporary Equity Reconciliation Of Cash Flows To Outstanding Value (Detail) - USD ($)	Sep. 30, 2021	Feb. 09, 2021
Accounting Policies [Abstract]
Gross proceeds	$ 345,000,000
Plus / (less) adjustments to carrying value:Proceeds allocated to the Public Warrants	(12,933,516)
Plus / (less) adjustments to carrying value:Class A Ordinary Shares issuance costs	(18,735,887)
Plus:Accretion of carrying value to redemption value	31,669,403
Class A Ordinary Shares subject to possible redemption	$ 345,000,000	$ 345,000,000

- 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 + Details