Lily2020-11-15 12:02:04
Treasure stock method, 为什么会有这个假设:the funds received by the company from the exercise of the options would be used to hypothetically purchase share of the company's common stock in the market at avg market price ?背后的意义是什么呢?
回答(1)
Sinny2020-11-16 10:31:08
同学你好,因为这里在实务中可能会用于投资,但是投资对于NI的影响不确定,因此这里采用的是库存股法
而对于企业来讲,如果是要发行股票期权,由于企业在外流通的股票数量是受限制的,那么企业为了能够正常发行期权,是会提前回购股票的哦
- 评论(0)
- 追问(0)
评论
0/1000
追答
0/1000
+上传图片
