Match the  LIST-I with  LIST-II

LIST-I	LIST-II
A. Ind AS 2	I. Property, Plant and Equipment
B. Ind AS 16	II. Fair Value Measurement
C. Ind AS 103	III. Inventories
D. Ind AS 113	IV. Business Combinations

Choose the correct answer from the options given below:

Correct option is C

The Ind AS standards and their corresponding topics are:
· Ind AS 2 corresponds to Inventories. This standard provides the accounting treatment for inventories, including cost determination and expense recognition.
· Ind AS 16 corresponds to Property, Plant and Equipment. This standard outlines the accounting treatment for tangible assets used in production, supply, rental, or administration, with a useful life exceeding one period.
· Ind AS 103 corresponds to Business Combinations. This standard establishes accounting principles for business combinations, including asset, liability, and goodwill recognition and measurement.
· Ind AS 113 corresponds to Fair Value Measurement. This standard defines fair value and sets a framework for measuring assets, liabilities, and an entity's own equity instruments. 
The correct combination is: A-III, B-I, C-IV, D-II