Share option （股份认购权）是什么_2021年ACCA考试FR知识点

2021年ACCA考试备考正在进行中，为了帮助大家顺利备考，东奥小编为大家准备了ACCA考试知识点，赶快来看一下详细内容吧。

【内容导航】

Share option 股份认购权

【知识点】

Share option 股份认购权

Share option 股份认购权

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.

ACCA备考时间已经不多，大家赶快行动起来吧，最后，预祝大家ACCA考试顺利通关。

注：以上内容来自Crystal老师基础班第39讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)