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:
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.
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.