The correct answer is: A. a-1, b-2, c-3, d-4
IFRS 3 is an International Financial Reporting Standard (IFRS) that sets out the accounting requirements for business combinations. It was issued by the International Accounting Standards Board (IASB) in 2004 and replaced IAS 22 Business Combinations.
IFRS 8 is an International Financial Reporting Standard (IFRS) that sets out the requirements for an entity to disclose information about its operating segments. It was issued by the International Accounting Standards Board (IASB) in 2006 and replaced IAS 14 Segment Reporting.
IFRS 9 is an International Financial Reporting Standard (IFRS) that sets out the accounting requirements for financial instruments. It was issued by the International Accounting Standards Board (IASB) in 2014 and replaced IAS 39 Financial Instruments: Recognition and Measurement.
IFRS 16 is an International Financial Reporting Standard (IFRS) that sets out the accounting requirements for leases. It was issued by the International Accounting Standards Board (IASB) in 2016 and replaced IAS 17 Leases.
Here is a brief explanation of each option:
- Option A: a-1, b-2, c-3, d-4. This is the correct answer. IFRS 3 deals with business combinations, IFRS 8 deals with operating segments, IFRS 9 deals with financial instruments, and IFRS 16 deals with leases.
- Option B: a-2, b-4, c-1, d-3. This is incorrect. IFRS 8 deals with operating segments, not leases.
- Option C: a-3, b-1, c-4, d-2. This is incorrect. IFRS 9 deals with financial instruments, not operating segments.
- Option D: a-4, b-3, c-2, d-1. This is incorrect. IFRS 16 deals with leases, not business combinations.