CFA會計的問題 2 - 金融分析師

股權稀釋的問題

有關加權股數流通在外的的觀念 ( Weighted average shares outstanding )

Reacquired shares are excluded from the computation
from the date of reacquisition

這句話為什麼是對的，又該如何解釋會比較好
拙見是以為凡是當年度取得的股數都應該計算在加權流通在外的股數裏乘上流通在外的期間
好像不是排除在外吧???


是不是有人能告訴我我的觀念錯在那
謝謝



Stock issued in pooling of interests is included as of the beginning
of all periods presented


請問一下什麼是pooling of interests

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