Match the column

Match List I with List II

Codes:

Correct option is B

· Ind AS-16 deals with Property, Plant, and Equipment (A-IV).
· Ind AS-38 covers Intangible Assets (B-III).
· Ind AS-17 relates to Leasing (C-II).
· Ind AS-12 addresses Income Tax (D-I).
Information Booster:
· Ind AS-16 outlines the accounting treatment for tangible fixed assets, such as property, plant, and equipment.
· Ind AS-38 provides the framework for accounting for intangible assets like patents, trademarks, and goodwill.
· Ind AS-17 covers leasing transactions, including the classification of leases and the accounting treatment.
· Ind AS-12 focuses on the accounting for income taxes, including deferred tax assets and liabilities.