Which of the following accounting aspects involved at the time of retirement or death of a partner from a partnership firm?
A) Ascertainment of new profit sharing ratio
B) Ascertainment of gaining ratio
C) Treatment of goodwill
D) Revaluation of assets and liabilities
E) Distribution of accumulated profits and losses
F) Ascertainment of share of profit or loss up to the date of death
G) Settlement of the amounts due to deceased partner

A, B, C, D, E, F, G

When a partner retires or passes away, there are several accounting aspects that need to be considered, similar to those involved in admission. These aspects include:
Determining the new profit sharing ratio and the gaining ratio.
Handling the treatment of goodwill. Revaluing assets and liabilities.
Making adjustments for unrecorded assets and liabilities.
Distributing accumulated profits and losses.
Calculating the partner's share of profit or loss up to the date of retirement/death.
Adjusting capital, if necessary.
Settling the amounts owed to the retired/deceased partner.
These accounting procedures are essential in ensuring a smooth transition and proper allocation of resources among the remaining partners.