Match the following items of List-I with the items of List-II and select the right option: List-I…
Ind AS 102 concerns share-based payment, and Ind AS 103 concerns business combinations. Ind AS 109 covers financial instruments, while Ind AS 108 covers operating segments.
Choose your answer
Match the following items of List-I with the items of List-II and select the right option:
| List-I | List-II |
| (a) IND AS 102 | (i) Operating Segments |
| (b) IND AS 103 | (ii) Business Combinations |
| (c) IND AS 109 | (iii) Financial Instruments |
| (d) IND AS 108 | (iv) Share-based payment |
Answer and explanation
Correct answer A
Ind AS 102 concerns share-based payment, and Ind AS 103 concerns business combinations. Ind AS 109 covers financial instruments, while Ind AS 108 covers operating segments.
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West Bengal SET (WB SET)