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Which classification is most appropriate when showing the credit balance of a retiring partner's loan account in the balance sheet?निवृत्त साझेदार के ऋण खाते का क्रेडिट शेष बैलेंस शीट में दिखाते समय कौन सा वर्गीकरण सबसे सही है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Current or non-current liability depending on payment periodचालू या दीर्घकालीन दायित्व, भुगतान अवधि के अनुसार
The loan is a liability and its presentation may depend on payment period. Exam tip: check both nature and maturity of the liability.ऋण दायित्व है और उसकी प्रस्तुति भुगतान अवधि पर निर्भर कर सकती है। परीक्षा में दायित्व की प्रकृति और अवधि दोनों देखें।
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