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Question : On retirement of a partner,

Option 1: Goodwill is brought up to new value and recorded as assets

Option 2: Goodwill is brought up to new value and then written off

Option 3: Goodwill is adjusted between partners through capital account

Option 4: Goodwill is raised to extent of retiring partner's share


Team Careers360 23rd Jan, 2024
Answer (1)
Team Careers360 24th Jan, 2024

Correct Answer: Goodwill is adjusted between partners through capital account


Solution : Answer (3) Goodwill is adjusted between partners through a capital account.

On the retirement of a partner, goodwill is adjusted between partners through capital accounts. This means that any increase or decrease in the value of goodwill is distributed among the remaining partners in their respective capital accounts, ensuring that the retiring partner's share of goodwill is appropriately accounted for in the partnership.
Hence, the correct option is 3.

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