Match the items of List-I with List-II.

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. tax compliance. B. financial audit. C. cost ascertainment. D. profit analysis.

A. hospitals B. oil refing firms C. transport firms D. brick laying firms

A. two ways B. three ways C. four ways D. several ways

A. imputed cost B. historical cost C. sunk cost D. shutdown cost