Match the following

List-I	List-II
a. Ind AS-223	1. Impairment of assets
b. Ind AS-27	2. Borrowing costs
c. Ind AS-36	3. Agriculture
d. Ind AS-41	4. Separate financial statements

A. Cost and income for managers B. Company's tax liability for a particular year C. Financial conditions of an institutions D. All of the above

A. Current assets B. Fixed assets C. Intangible assets D. Investments

A. Current assets B. Fixed assets C. Intangible assets D. Investments

A. Current assets B. Fixed assets C. Intangible assets D. Investments