Additional Partnership Topics include minors in partnership, goodwill valuation, accounting standards, and specific partner roles. Minor partner: Cannot become partner until majority; can be beneficiary; minority terminates agency upon majority. Goodwill: Intangible asset representing partnership reputation; valued on partnership valuation/dissolution. Accounting standards: Partnership accounting follows IFRS; separate entity for reporting even though not legal entity. Managing partner: May receive salary despite statute (if agreed); acts as firm representative. Dormant partner: Partner contributing capital but not active; still liable. Sleeping partner: Partner inactive but known; fully liable. Secret partner: Partner not known to public; firm liable to third parties. Case law: Mackie v. Logan establishes goodwill ownership. For accountants, understanding additional topics critical for partnership financial reporting, partner agreements, and goodwill treatment. Valuation of partnership assets requires careful assessment of goodwill. Exam tip: Identify specific partner type/situation; apply corresponding rules; assess financial reporting implications.