Contabilidad
For example, assume thatpartners A and B share net income and losses of A & B LLP equally, and they sell a 90% interest in the partnership to C for an amount equal to twicethe carrying amount of the partnership’s net assets. There are strong reasons to revise the accounting records to show the current fair values acquired bythe new partnership in which C is the dominant owner.
In contrast, assume that partners X and Y share net income and losses of X & Y LLP equally, andthat Z is to be admitted to the partnership by the transfer of a 5% interest from Y’s capital account. This minor change in ownership probably does notwarrant changing the carrying amount of the partnership’s assets.
Finally, the amount paid to a retiring partner (or the investment required by a newpartner) may be set at an amount that reflects current fair values without a change in asset valuations in the accounting records of the partnership.
Regístrate para leer el documento completo.