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台南會計師公司登記:公司法第241條規定適用範圍

企業採用IFRSs編製財務報表下,母公司對子公司所有權權益之變動,未導致喪失控制力者,其股權價格與帳面價值差額所產生之「資本公積」,得適用公司法第241條第1項有關「超過票面金額發行股票所得之溢額」之規定。(經濟部102年7月15日經商字第10202420460號函)

 

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