Goodwill can be introduced when

A.

The business suffers high loss

B.

The business is being expanded

C.

The partnership experience super profit

D.

A new member is admitted

Correct answer is D

The circumstances giving rise to the ascertainment of goodwill are:
- admission of a new partner
- change in profit sharing ratio
- death or retirement of a partner
- the business has been purchased
- dissolution of a business