Raising equity _ACCA考试FM知识点

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。

【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，最后，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

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