Raising equity _ACCA考試FM知識(shí)點(diǎn)

Raising equity _ACCA考試FM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Raising equity ACCA考試FM知識(shí)點(diǎn)，希望能夠幫助到大家。

【科目】

ACCA-FM

【知識(shí)點(diǎn)】

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. 

以上就是小編為大家整理的Raising equity _ACCA考試FM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Tracy老師基礎(chǔ)班班

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