Accounting Treatment of Change in Ownership of Partnerships: A Comparative Analysis of the Goodwill Method and the Bonus Method in the Admission of Partners

Abstract

Changes in joint ownership are a frequent occurrence in business dynamics, especially through partner acceptance mechanisms. Objective: This study aims to analyze and compare the accounting methods used for changes in ownership in the fellowship, using the goodwill method and the bonus method. Methodology: This study applies a qualitative approach using a literature review, as well as analyzing Advanced Accounting textbooks and scientific journals related to goodwill assessment. Findings: The results of the study showed that there was a difference between the value of the deposit of the new ally and the proportion of ownership acquired, which resulted in two alternative accounting treatments. The goodwill method recognizes the added value of the alliance as an intangible asset distributed to an old ally, while the bonus method redistributes capital without recording new assets. Authenticity: This study offers a comprehensive analysis, showing that while accounting standards do not justify the recognition of internal goodwill, they remain important for maintaining economic fairness among allies as well as identifying gaps between the standard's provisions and practical needs in congressional accounting.