Correct option is B
Ind-AS 1 is the Indian Accounting Standard that sets out the guidelines for the presentation of financial statements. The standard outlines the minimum requirements for the content, structure, and format of financial statements, including the balance sheet, income statement, cash flow statement, and statement of changes in equity.
Ind-AS 8 is the Indian Accounting Standard that sets out the guidelines for accounting policies, accounting estimates, and errors. The standard guides how to select and apply accounting policies, how to make estimates, and how to correct errors in financial statements.
Ind-AS 28 is the Indian Accounting Standard that sets out the guidelines for accounting for investments in associates and joint ventures. The standard applies to companies that have investments in associates or joint ventures, which are entities over which the company has significant influence but not control.
Ind-AS 34 is the Indian Accounting Standard that sets out the guidelines for interim financial reporting. The standard requires companies to prepare and present interim financial statements, which provide financial information for a period of less than one year, but more than one quarter.
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