سرقفلی حقی معنوی می باشد که تاجر برای تقدم در اجاره محل و ادامه تجارت درمحل کار خود دارا می باشد.
و جز اموال غیر منقول تبعی می باشد.
مبنای این حق مالی بر این اساس است که موسسات تجارتی بیشتر وقت ها در ساختمان هایی ساخته می شوند.
که مالکیت آن ها متعلق به دیگران می باشد و این ارزش را باید جدای
از ارزش مادی آن ملک و متعلق به شخصی دانست که آن را بوجود آورده است.
از طرفی دیگر ادامه فعالیت تاجر که میتوان آن را به هر پیشه تولیدی و یا خدماتی تسری داد
و تا حدود زیادی مستلزم استقرار وی در مکان اولیه می باشد.
این حق این اجازه را به صاحب آن میدهد تا نتیجه فعالیت خود را از مالک یا کسی که بعد از او قصد اجاره محل را دارد
دریافت بکند و همین طور اختیار مطلق مالک را برای بیرون کردن مستأجر از میان میبرد.
موسسه مشاوره حقوقی آماده ارائه انواع خدمات حقوقی و کیفری به شما عزیزان می باشد.
1. عبارت سرقفلی میتواند به کالا و یا اشتهار یک نام تجاری و شهرت عالی یک شرکت اشاره کند
که مزیت های رقابتی بسیاری را فراهم میکند.در این حالت یعنی اینکه موسسه دارایی های مهم اما نامشهودی دارد
که در ترازنامه گزارش آن، داده نشده است.
2. موسسه امکان دارد جهت خرید سرقفلی که در طول سال ها به وسیله سازمان دیگری انجام شده است،
مبلغی به صورت نقد بپردازد. و در این صورت سرقفلی خریداری شده فقط در بخش دارایی در ترازنامه گزارش داده می شود.
سرقفلی امکان دارد شاخصی از تجارت باشد که موسسات را قادر میسازد تا سودی مازاد نسبت
به بازده سرمایهگذاری به طور نرمال کسب کنند.مازاد سود همان سود اضافی می باشد که بیش تر از سود معمولی است.
معنی و مفهوم سرقفلی یعنی آن چیزی که باعث میشود مشتریان بیشتری برای شرکت جلب شود.
سرقفلی نقش یک دارایی را دارا می باشد، و مثل یک دارایی شرکت، اثربخش عمل می کند
و به مرور بدست میآید وقابل رویت نبوده و نامحسوس می باشد.
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