Match the following:
| List-I | List-II |
| a. Intangible assets | 1. Ind AS-31 |
| b. Impairment of assets | 2. Ind AS-34 |
| c. Interim financial reporting | 3. Ind AS-36 |
| d. Interests in joint ventures | 4. Ind AS-38 |
A. a-1, b-2, c-3, d-4
B. a-4, b-3, c-2, d-1
C. a-4, b-1, c-2, d-3
D. a-4, b-2, c-1, d-3
Answer: Option A

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