作者sunrisefail (Let me go home)
看板CFAiafeFSA
标题[问题] CFA会计的问题 2
时间Tue May 10 14:04:54 2005
股权稀释的问题
有关加权股数流通在外的的观念 ( Weighted average shares outstanding )
Reacquired shares are excluded from the computation
from the date of reacquisition
这句话为什麽是对的，又该如何解释会比较好
拙见是以为凡是当年度取得的股数都应该计算在加权流通在外的股数里乘上流通在外的期间
好像不是排除在外吧???
是不是有人能告诉我我的观念错在那
谢谢
Stock issued in pooling of interests is included as of the beginning
of all periods presented
请问一下什麽是pooling of interests
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