Share option（股票期權(quán)）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
成大事不在于力量的大小，而在于能堅(jiān)持多久。ACCA考試時(shí)間越來(lái)越近，大家一定要堅(jiān)持下來(lái)，東奧小編為大家準(zhǔn)備了ACCA考試FR知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Share option股票期權(quán)
【知識(shí)點(diǎn)】
Share option股票期權(quán)
Share option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.
一日一錢，十日十錢。繩鋸木斷，水滴石穿。以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識(shí)點(diǎn)了，希望對(duì)大家能夠有所幫助。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)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)
相關(guān)文章
津公網(wǎng)安備12010202000755號(hào)