what is the treatment for investment fluctuation fund in partnership

Investment fluctuation fund, if there is no investment distribute it in the old ratio.If there is investment whose value doesn't change, then also distribute IFF in old ratio.

If investment's value decreases then subtract that amount from IFF and distribute the remaining. If the investment value increases , the difference comes in revaluation and the IFF is distributed to partners.

  • 18
IFF should be distributed among partners in old PSR.
  • -12
First of all, Investment fluctuation fund is a special reserve.
If any adjustment is given in respect of investment fluctuation fund like increase or decrease in investment, then first adjust it and then appropriate(distribute) the adjusted amount among the old partners in the old profit sharing ratio...
If there is no adjustment given for IFF then simply distribute the IFF among the old partner in the old ratio.
Same treatment will be given to:
1 workmen's compensation reserve
2 Dividend equalisation reserve
3 foreign development reserve
4 other special reserve.
  • -4
What are elastity of demand
  • -8
It is distributed among old partners in their old p.s.r if there is no claim .if there is partly claim such as 20000 is I.F.F claim is of 10000 the remainig 10k will distributed among the old partners and if it is full claim against IFF then nothing is distributed if claim exceeds IFF then account is revalued the revalued amt is given by partners in thier P.S.R.
  • 3
We will adjust the short fall ( if any ) with the IFF and than if there is any remaining amount left than we will distribute among all patners ( includings retiring patner ). And also amount which was adjust will be shown in balance sheet in liability side.
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Please find this answer

  • -4
Put investment fluctuation fund on right side of partner capital a/c in profit sharing ratio
  • -3
Investment fluctuating fund is a reserve created out of profit to adjust the different between the book value and market value of investment.

  • 4
as investment fluctuation risk considered to be the result we have to divide them in their ratio and record in their partners capital account
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Please find this answer

  • -1
Investment fluctuation fund is a type of accumulated profits for the firm.
So it will be debited in journal and it will be transferred to the old partners in their old profit sharing ratios.
  • 0
It's like workmen compensation account
  • 0
Investment fluctuation fund is created to met the difference between the book value and market value of investment
When nothing is defined then you will distribute IFF among partner in there profit sharing ratio
  • 1
It is divided in old partners at old ratio
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The treatment of IFR is that .. it is distributed among partners in the partners capital account in their old ratio..
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It is same as workmen compensation fund
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This fund will be distributed among old partners in old profit sharing ratio but in case the value of investments go up or down we will first fix it and then we will distribute
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investment fluctuation fund is the type of accumulated reserve so accordingly if our firms investment value has not been changed then we distribute.this fund among old partners in old profit sharing ratio...
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It will be divided into old partners in old ratio in this capital account
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It is divided among the partners if no adj is given
  • 0
Investment Fluctuation Fund?is written in credit side of the Realisation Account when there is some?investment?in your balance sheet before dissolution. When there is no?investments?then it is simple transferred to?partners' capital Account.
HOPE IT IS HELPFUL..
  • 0
Please find this answer

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answer pls

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Sale goods to ram amouting ts 700000 at 20% Trade discout and 5% cash discount . He paid 70% of the amount immediately in cash.
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Investment Fluctuation Fund?is written in credit side of the Realisation Account when there is some?investment?in your balance sheet before dissolution. When there is no?investments?then it is simple transferred to partners' capital Account
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