किस स्थिति में ख्याति समायोजन की आवश्यकता नहीं होगी?
In which situation is goodwill adjustment not needed?
Explanation opens after your attempt
A. जब ख्याति का दावा शून्य होWhen goodwill claim is zero
Concept
If there is no goodwill value or claim then no adjustment is made. In other cases it should normally be checked.
Why this answer is correct
The correct answer is A. जब ख्याति का दावा शून्य हो / When goodwill claim is zero. If there is no goodwill value or claim then no adjustment is made. In other cases it should normally be checked.
Exam Tip
यदि ख्याति का कोई मूल्य या दावा नहीं है तो समायोजन नहीं होगा। बाकी स्थितियों में सामान्यतः जांच करनी चाहिए।
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