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. 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 B
Related Questions on Costing
Basic objective of cost accounting is ________
A. tax compliance.
B. financial audit.
C. cost ascertainment.
D. profit analysis.
Process costing is suitable for ________.
A. hospitals
B. oil refing firms
C. transport firms
D. brick laying firms
The cost which is to be incurred even when a business unit is closed is a _____.
A. imputed cost
B. historical cost
C. sunk cost
D. shutdown cost
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