ख्याति समायोजन में नया अनुपात नहीं बल्कि लाभ प्राप्ति अनुपात क्यों महत्वपूर्ण होता है?
Why is gaining ratio important instead of new ratio in goodwill adjustment?
Explanation opens after your attempt
A. क्योंकि शेष साझेदार केवल बढ़े हुए हिस्से के आधार पर भार उठाते हैंBecause remaining partners bear the burden based on increased share only
Concept
Goodwill burden is for the extra share received by remaining partners. Therefore gaining ratio is the correct basis.
Why this answer is correct
The correct answer is A. क्योंकि शेष साझेदार केवल बढ़े हुए हिस्से के आधार पर भार उठाते हैं / Because remaining partners bear the burden based on increased share only. Goodwill burden is for the extra share received by remaining partners. Therefore gaining ratio is the correct basis.
Exam Tip
ख्याति का भार उस अतिरिक्त हिस्से के बदले होता है जो शेष साझेदारों को मिला। इसलिए लाभ प्राप्ति अनुपात सही आधार है।
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