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Goodwill self-generated is recorded in the books. Is it correct in accordance with AS-26?

15. Goodwill self-generated is recorded in the books. Is it correct in accordance with AS-26?

  1. True
  2. False
  3. Partially Correct
  4. Partially Incorrect

Answer: B) False

Explanation:

According to Accounting Standard 26, goodwill is recorded in the books just when some thought in cash or cash's worth has been paid for it. On account of confirmation, retirement, demise or change in benefit dividing proportion between existing accomplices, Goodwill Account can't be raised as no thought is paid for it.

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