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12 December 2013 y goodwill account is debited in case of issue of shares to promoters
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CA Sanjeev Kumar

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CA Sanjeev Kumar (Expert)
13 December 2013 This is theoretical only, in practical there is no such practice of showing goodwill. The goodwill has to be in line with the AS-26, & AS-14. IFRS-3, 10. Apart from that all goodwill, if any. to be amortized to PL a/c..

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