Partnership-Change in PSR Partnership-Change in PSR Determination of Sacrificing & Gaining Ratio and Accounting for Goodwill-Topic 1 & 2 Accounting of Reserves, Accumulated Profits/Losses-Topic-3 Part A Accounting of Reserves, Accumulated Profits/Losses-Topic-3 Part B Revaluation of Assets & Reassessment of Liabilities-Topic-4 Part A Revaluation of Assets & Reassessment of Liabilities-Topic-4 Part B Adjustment of Capital Topic-5
