M6 Threaded Discussion Is there any difference between the article of incorporation and partnership agreement? What are the issues related to goodwill valuation when comparing partnerships formation with companies’ consolidations? Is it admissible for a partnership to be a member of a consolidated group? What is the purpose of a drawing account in a partnership's financial records? Under what circumstances goodwill might be allocated to a new partner entering a partnership? How are safe capital balances computed when preliminary distributions of cash are to be made during partnership liquidation? Do not forget to indicate your sources.
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