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Coupon Accepted Successfully!

 

Need for valuation of goodwill

Whenever there is any change in the existing relationship of the partners inter se, some partners have to sacrifice their future profit and some others would gain. Those who are sacrificing future profit should be compensated by the others who are gaining. This adjustment of the partnership rights may arise due to admission of a new partner, change in the profit sharing ratio, retirement or death of a partner and dissolution of partnership.

Let's Practice.

 

 

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