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INCOME TAXES - Difference between actual rate and federal statutory rate (Details) - OLD PlayStudios, Inc.
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Statutory rate 21.00% 21.00% 21.00%
Foreign provision (0.30%) (6.50%) 10.20%
State/province income tax 0.10% 5.60% 5.60%
Stock compensation (19.20%) 7.50% 40.10%
Other effects of check-the-box election (6.20%) 0.20% 0.00%
Research credit (11.50%) (5.90%) (24.10%)
Adjustment to carrying value (4.00%) (0.30%) (0.90%)
Foreign tax credit (9.10%) (0.70%) (0.00%)
Valuation allowance 9.00% 0.00% 0.00%
Foreign-derived intangible income deduction (FDII) (2.70%) (1.10%) (3.40%)
Non-deductible expenses-other 2.40% 2.00% 3.60%
Foreign branch income 4.50% 1.00% 0.00%
Other 1.00% (0.20%) (0.90%)
Effective tax rate (15.00%) 22.60% 51.20%