यदि निवेश उतार चढ़ाव रिजर्व है और निवेश का बाजार मूल्य पुस्तक मूल्य से अधिक है तो कौन सा उपचार सही है?
If Investment Fluctuation Reserve exists and market value of investment is higher than book value which treatment is correct?
Explanation opens after your attempt
A. पूरा रिजर्व पुराने साझेदारों में बांटेगा और वृद्धि अलग लाभ होगीFull reserve is distributed among old partners and increase is separate gain
Concept
Increase in investment is gain and the reserve also belongs to old partners. Both are adjusted among old partners in old ratio.
Why this answer is correct
The correct answer is A. पूरा रिजर्व पुराने साझेदारों में बांटेगा और वृद्धि अलग लाभ होगी / Full reserve is distributed among old partners and increase is separate gain. Increase in investment is gain and the reserve also belongs to old partners. Both are adjusted among old partners in old ratio.
Exam Tip
निवेश में वृद्धि लाभ है और रिजर्व भी पुराने साझेदारों का है। दोनों पुराने साझेदारों में पुराने अनुपात से समायोजित होते हैं।
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