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प्रश्न
Goodwill appears in a Company’s Balance Sheet under the head ______.
पर्याय
Unamortized Assets
Current Assets
Non Current Assets
Tangible Assets
MCQ
रिकाम्या जागा भरा
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उत्तर
Goodwill appears in a Company’s Balance Sheet under the head non current assets.
Explanation:
Goodwill is an intangible asset that arises when a company acquires another business for more than the fair value of its net assets. It represents the value of the company’s reputation, customer base, brand, etc. As per Schedule III of the Companies Act, 2013, Goodwill is classified under:
- Head: Non-Current Assets
- Sub-head: Intangible Assets
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