Assets are revalued and liabilities are reassessed at the time of change in profit-sharing ratio so that
A. assets and liabilities are shown at their present value
B. gaining partner is not put to an advantage and sacrificing partner is not put to disadvantage and vice versa
C. Both (a) and (b)
D. None of the above

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gaining partner is not put to an advantage and sacrificing partner is not put to disadvantage and vice versa

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