学习并掌握ACCA课程的内容，是每一位报考ACCA考试学员的职责。ACCA考试的内容较多，学员应该重视每一个知识点的学习，通过学习并掌握ACCA考试的内容，成为一名合格的财会人。那么，ACCA考试Raising equity 需要掌握的内容是什么？
ACCA考试Raising equity 对学员来说是一个重要的考点，在学习的时候学员需要多去理解更需要记忆才可以。Advantages of a stock market listing:
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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.
ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。