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# SPECIAL EVENTS IN PARTNERSHIP

F
FR Prashanth Reddy
27/09/2017 0 0

SPECIAL EVENTS IN PARTNERSHIP

• 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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