अवकाशग्रहण पर सद्भावना समायोजन किस मूल सिद्धांत पर आधारित होता है?
Goodwill adjustment on retirement is based on which basic principle?
Explanation opens after your attempt
A. छोड़ने वाले साझेदार को उसके पुराने अधिकार का प्रतिफल मिलना चाहिएThe outgoing partner should receive compensation for his old right
Concept
Goodwill is the value of the earning capacity of the old firm. The retiring partner receives his share based on his old profit share.
Why this answer is correct
The correct answer is A. छोड़ने वाले साझेदार को उसके पुराने अधिकार का प्रतिफल मिलना चाहिए / The outgoing partner should receive compensation for his old right. Goodwill is the value of the earning capacity of the old firm. The retiring partner receives his share based on his old profit share.
Exam Tip
सद्भावना पुरानी फर्म की कमाई क्षमता का मूल्य है। अवकाशग्रहण साझेदार को उसके पुराने हिस्से के आधार पर इसका भाग मिलता है।
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