Concept:Changes in a partnership arise from structural or ownership adjustments, not from mere asset revaluation.Explanation:A partnership changes when the business is dissolved, because the existing partnership agreement ends.Amalgamation of partnerships creates a new partnership, so a change occurs.A change in the profit or loss sharing ratio alters the rights and obligations of partners, causing a change.An increase in an intangible asset is only a valuation change; it does not alter the partnership itself.Answer:The correct option is C. I, II and III.