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Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
Basis of Presentation
 
The accompanying unaudited financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission.
 
Emerging Growth Company
 
The Company is an “emerging growth company,” as defined in Section 
2
(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of
2012
(the “JOBS Act”), and it has opted to take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are
not
emerging growth companies including, but
not
limited to,
not
being required to comply with the auditor attestation requirements of Section 
404
of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments
not
previously approved.
 
Further, section
102
(b)(
1
) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have
not
had a Securities Act registration statement declared effective or do
not
have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has
not
elected to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, will adopt the new or revised standard at the time private companies adopt the new or revised standard. This
may
make comparison of the Company's unaudited financial statements with another emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Concentration Risk, Credit Risk, Policy [Policy Text Block]
Concentration of Credit Risk
 
Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times,
may
exceed the Federal Depository Insurance Coverage of
$250,000.
At
September 30, 2020,
the Company has
not
experienced losses on these accounts and management believes the Company is
not
exposed to significant risks on such accounts.
Fair Value Measurement, Policy [Policy Text Block]
Financial Instruments
 
The fair value of the Company's assets and liabilities, which qualify as financial instruments under the FASB ASC
820,
“Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet.
Use of Estimates, Policy [Policy Text Block]
Use of Estimates
 
The preparation of the unaudited financial statements in conformity with U.S. GAAP requires the Company's management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Stockholders' Equity, Policy [Policy Text Block]
Offering Costs
 
The Company complies with the requirements of the ASC
340
-
10
-
S99
-
1
and SEC Staff Accounting Bulletin (SAB) Topic
5A
– “Expenses of Offering”. Offering costs incurred through the balance sheet date that were directly related to the Public Offering were approximately
$205,923.
  These costs consist principally of professional and registration fees and were charged to stockholders' equity upon the completion of the Public Offering in
October 2020.
Earnings Per Share, Policy [Policy Text Block]
Net Loss Per Common Share
 
The Company complies with the accounting and disclosure requirements of FASB ASC Topic
260,
“Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding common stock subject to forfeiture. Weighted average shares at
September 
30,
2020
were reduced for the effect of an aggregate of
468,750
 shares of Class B common stock that are subject to forfeiture if the over-allotment option is
not
exercised in full or in part by the underwriters. At
September 
30,
2020,
the Company did
not
have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented.
Income Tax, Policy [Policy Text Block]
Income Taxes
 
The Company follows the asset and liability method of accounting for income taxes under FASB ASC 
740,
“Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the unaudited financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets were deemed immaterial as of
September 30, 2020.
 
FASB ASC
740
prescribes a recognition threshold and a measurement attribute for the unaudited financial statements recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than
not
to be sustained upon examination by taxing authorities. There were
no
unrecognized tax benefits as of
September 30, 2020.
The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense.
No
amounts were accrued for the payment of interest and penalties as of
September 30, 2020.
The Company is currently
not
aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.
 
Income taxes were deemed immaterial as of
September 30, 2020.
New Accounting Pronouncements, Policy [Policy Text Block]
Recent Accounting Pronouncements
 
The Company's management does
not
believe that any recently issued, but
not
yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company's financial statements.