यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से कम भुगतान किया जाता है तो छिपी सद्भावना के बारे में क्या संकेत मिलता है?
If the retiring partner is paid less than adjusted capital what does it indicate about hidden goodwill?
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Correct Answer
A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगीHidden goodwill will generally not be assumed
Concept
Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.
Why this answer is correct
The correct answer is A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगी / Hidden goodwill will generally not be assumed. Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.
Exam Tip
छिपी सद्भावना तब मानी जाती है जब देय राशि समायोजित पूंजी से अधिक हो। कम भुगतान होने पर सामान्यतः ऐसा निष्कर्ष नहीं निकलता।
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