Investindustrial Acquisition Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies - Summary of Class A ordinary shares reflected in the condensed balance sheets are reconciled (Detail)

Summary of Significant Accounting Policies - Summary of Class A ordinary shares reflected in the condensed balance sheets are reconciled (Detail) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Mar. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Temporary Equity [Line Items]
Proceeds allocated to Public Warrants	$ 0		$ (3,419,833)
Class A ordinary shares issuance costs	$ 0		(70,679)
Accretion of carrying value to redemption value		$ (70,679)
Class A ordinary shares subject to possible redemption			402,500,000	$ 402,500,000
Common Class A [Member]
Temporary Equity [Line Items]
Gross proceeds			402,500,000
Proceeds allocated to Public Warrants			(19,588,333)
Class A ordinary shares issuance costs			(22,230,543)
Accretion of carrying value to redemption value			41,818,876
Class A ordinary shares subject to possible redemption			$ 402,500,000

- 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