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Books of Accounting entry for value of brand name

This query is : Resolved 

19 November 2010 we have made valuation of brand and goodwill of our business. The business is eshtablished 15 years ago. Now my question is How to reflect this valuation in the Books of Account. in other words is there any way to bring the value of Goodwill/brand name in the Balance sheet?

20 November 2010 Goodwill A/c.
To PArtners Capital A/c.

20 November 2010 You can't book Goodwill in balance sheet untill the same is qulified as assetes as per the criteiria precribed by AS-26




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