Share options(股票期權(quán))是什么_2023年ACCA考試FR知識(shí)點(diǎn)
滿天繁星,,有我想成為的那道光。ACCA被稱為“國際財(cái)會(huì)界的通行證”,,每年都有大量考生報(bào)考,。考生若想一次通過ACCA考試,需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,。今天整理了FR科目Share options(股票期權(quán))相關(guān)知識(shí)點(diǎn),,準(zhǔn)備報(bào)名的同學(xué)們來看看吧,具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Share options-股票期權(quán)
【知識(shí)點(diǎn)】
Share options-股票期權(quán)
Share options-股票期權(quán)
The issue of a number of ordinary shares at fair value – having no dilutive effect.
The issue of a number of ordinary shares for no consideration with a consequential dilutive impact on the number of shares in issue.
Therefore, the number of equity shares would increase by adding the number of effectively “free” shares to be issued when the options are exercised.
低谷期的時(shí)候努力向上,,成為別人眼中遙不可及的夢(mèng)。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,,ACCA考試時(shí)間已經(jīng)公布,,同學(xué)們需據(jù)此制定學(xué)習(xí)計(jì)劃。
注:以上內(nèi)容來自王茜老師基礎(chǔ)精講班第39講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)