Added back OnNewAccount which is Firehose concept so I left it out of the merge commit just before this one

core/state/statedb.go

@@ -635,6 +635,9 @@ func (s *StateDB) getOrNewStateObject(addr common.Address) *stateObject {
 func (s *StateDB) createObject(addr common.Address) (newobj, prev *stateObject) {
 	prev = s.getDeletedStateObject(addr) // Note, prev might have been deleted, we need that!
 	newobj = newObject(s, addr, nil)
+	if s.logger != nil && s.logger.OnNewAccount != nil {
+		s.logger.OnNewAccount(addr, prev != nil)
+	}
 	if prev == nil {
 		s.journal.append(createObjectChange{account: &addr})
 	} else {

core/tracing/hooks.go

@@ -163,6 +163,13 @@ type Hooks struct {
 	OnCodeChange    CodeChangeHook
 	OnStorageChange StorageChangeHook
 	OnLog           LogHook
+
+	// Firehose backward compatibility
+	// This hook exist because some current Firehose supported chains requires it
+	// but this field is going to be deprecated and newer chains will not produced
+	// those events anymore. The hook is registered conditionally based on the
+	// tracer configuration.
+	OnNewAccount func(address common.Address, previousExisted bool)
 }
 
 // BalanceChangeReason is used to indicate the reason for a balance change, useful

eth/tracers/firehose.go

@@ -80,6 +80,7 @@ func newFirehoseTracer(cfg json.RawMessage) (*tracing.Hooks, error) {
 		OnStorageChange: tracer.OnStorageChange,
 		OnGasChange:     tracer.OnGasChange,
 		OnLog:           tracer.OnLog,
+		OnNewAccount:    tracer.OnNewAccount,
 	}, nil
 }