Page 21 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 21 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629How to solve problems related to the partner with sole enterprise share quickly?1- You should calculate the fair market value for the net assets as follows:Market Value for received Assets XX(-) Market Value for received Liabilities (XX)Net Assets B2- Determine the capital shareHere you may face two possibilities Capital share is not given Capital share is givenSo, capital share = Net Assets = B Assume (A)3- Calculate the difference (A %u2013 B)Here also, you may face two possibilities There is cash agreement There is not cash agreementA < B A > B A < B A > BThe partner will collect the difference and the cash will decrease.The partner will pay the difference and the cash will increase.Revaluation Reserve Goodwill19MCQ for FormationThis equation is not written in the Journal, so you can use the fair value for receivables directly.Capital share A(-) Net Assets (B)xx(-) +Capital share A(-) Net Assets (B)xx(-) +