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SPECIAL EVENTS IN PARTNERSHIP

CA Prashanth Reddy
27/09/2017 0 0

SPECIAL EVENTS IN PARTNERSHIP

  • Admission
  • Retirement
  • Death
  • Change in Ratio
  • Combination

When a New partner is admitted what are the changes occur?

    What are the things unavoidable changes?

  • Can a partnership firm decide can the partner not have revaluation in the event of admission? Can they do so?
  • Can the partner decide NOT to consider Goodwill? is it possible?
  • Can a partner a decide need not bring capital
  • CAN the partners decide not to distributed profits - NO?

Out of all these changes the unavoidable change is change in the profit sharing ratio.

ISSUES IN COMPUTATION OF PROFIT SHARING RATIO

  • New Ratio
  • Sacrificing ratio
  • Gaining Ratio
  • For Face2 Face classes : CA PRASHANTH REDDY
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