Partnership Dissolution: Treatment of the Overdrawn Capital of an Insolvent Partner
作者:
K. A. HOUGHTON,
期刊:
Abacus
(WILEY Available online 1982)
卷期:
Volume 18,
issue 1
页码: 91-96
ISSN:0001-3072
年代: 1982
DOI:10.1111/j.1467-6281.1982.tb00023.x
出版商: Blackwell Publishing Ltd
关键词: Disposition of Partnerships;Partnerships;Dissolution
数据来源: WILEY
摘要:
The decision in GarnervMurray is regarded as the source of law in relation to the dissolution of a partnership where one partner is insolvent. There is evidence of some confusion regarding the treatment of any shortfall in the contributions required from the partners. The conventional treatment of that shortfall, as described in accounting textbooks, appears to be not in accord with the decision and to be at odds with a clearly stated point of law.
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