Goodwill treatment

CHAITRI SUDHAKARBHAI KHAROD (ARTICLE) (752 Points)

21 June 2020  
in case of partnership, at the time of admission of partner, if goodwill is shown in BOA or is revalued , we show it in old ratio but at the time of written off of goodwill, we show it in new ratio.....my question is what is the logic behind this means in certain case old ratio is considered and in certain case new ratio is considered