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Raising equity _ACCA考試FM知識點
Raising equity _ACCA考試FM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Raising equity ACCA考試FM知識點，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
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知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內容來自Tracy老師基礎班班
本文為正保會計網校在線原創文章，轉載請注明
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