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What is the main reason for not showing new goodwill as an asset under direct method?प्रत्यक्ष पद्धति में नई सद्भावना को संपत्ति न दिखाने का मुख्य कारण क्या है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Adjustment is made only through capital accountsसमायोजन केवल पूंजी खातों में होता है
In direct method goodwill account is not opened. Therefore new goodwill does not become an asset in the balance sheet.प्रत्यक्ष पद्धति में सद्भावना खाता नहीं खोला जाता। इसलिए बैलेंस शीट में नई सद्भावना संपत्ति नहीं बनती।
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