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台南會計師公司登記:特許權屬無形資產

依商業會計法第50條規定,特許權屬無形資產。又按公司法第247條第1、2項規定:「公司債之總額,不得逾公司現有全部資產減去全部負債及無形資產後之餘額。(第1項)無擔保公司債之總額,不得逾前項餘額二分之一。(第2項)」,同法第248條第1項第10款規定,公司發行公司債時,應載明「公司現有全部資產減去全部負債及無形資產後之餘額」,向證券管理機關辦理之。復按公司法第247條第1項對「無形資產」並無除外規定,特許權既屬「無形資產」之範疇,自應依上開規定辦理。(經濟部103年10月16日經商字第10302427210號函)

 

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