20. For what events or conditions should the Articles of Partnership make provision?
21-The major providers of financing in some countries are stockholders, while other countries predominantly use banks as the main financing source. What difference does it make to accounting disclosures in comparing a company from one of each of those countries?
22. Why are the terms of the Articles of Partnership important to partners?
23. What theoretical argument could be made against the recognition of goodwill when there is a change in the ownership of a partnership?