24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠
安卓版本:8.6.82 苹果版本:8.6.82
开发者:北京东大正保科技有限公司
应用涉及权限:查看权限>
APP隐私政策:查看政策>

Raising equity _ACCA考试FM知识点

来源: 正保会计网校 编辑:00LilGhost 2021/03/26 18:27:30 字体:

Raising equity _ACCA考试FM知识点来啦!2021年ACCA考试时间越来越近,小编为大家整理了Raising equity ACCA考试FM知识点,希望能够帮助到大家。

Raising equity _ACCA考试FM知识点

【科目】

ACCA-FM

【知识点】

Raising equity 

Raising equity 

Raising equity 

Advantages of a stock market listing: 

①Access to a wider pool of finance

②Improved marketability of shares. 

③Enhanced public image (a higher profile for its products, and improved credit ratings)

④Original owners realizing holdings

⑤Original owners selling holding to obtain funds for other project

⑥Easier seek growth by acquisition (The opportunity for the company to use new shares as consideration for future acquisitions instead of cash resources and borrowings)

Disadvantages of a stock market listing: 

①There will be significantly greater public regulation, accountability and scrutiny. 

②The legal requirements the company faces will be greater, and the company will also be subject to the rules of the stock exchange on which its shares are listed.

③Pricing of issue is critical.

④Additional costs:

√The costs involved in going public (brokerage commission and underwritten fees)

√The probable increase in costs arising from the strengthening of the company's reporting function (accountancy and auditing fee).

⑤Increased outside pressure on the directors of the company, in particular with regard to the level of profits and dividends. 

以上就是小编为大家整理的Raising equity _ACCA考试FM知识点了,希望大家能够认真学习,倒计时,预祝到家顺利通过ACCA考试。

注:以上内容来自Tracy老师基础班班

本文为正保会计网校在线原创文章,转载请注明

· 更多资讯:

ACCA报名ACCA报名时间ACCA报名条件ACCA报名流程ACCA报名入口
ACCA考试ACCA考试时间ACCA考试地点ACCA考试科目ACCA考试须知

ACCA考试形式ACCA考试题型ACCA考试成绩 
ACCA准考证ACCA打印时间ACCA打印流程ACCA打印入口
ACCA查分ACCA查询时间ACCA查询流程ACCA查询方式ACCA合格标准
更多ACCA学习方法ACCA考试大纲
ACCA历年样卷ACCA考官文章

免费试听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京东大正保科技有限公司 版权所有

京ICP证030467号 京ICP证030467号-1 出版物经营许可证 京公网安备 11010802023314号

正保会计网校