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A per Sec. 27 of KCS Act, _____ is the final authority in a Co-operative Society.
Change In Estimate
An adjustment made to the accounting records to reflect new information or subsequent changes in judgments regarding financial statement estimates.
Depreciation Expense
The systematic allocation of the depreciable amount of an asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
Correction
A process of adjusting or rectifying errors in financial statements or any documents.
Intangible Assets
Assets that lack physical substance and represent legal rights or competitive advantages (e.g., trademarks, patents).
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