The correct answer is D. a-1, b-2, c-3, d-4.
Ind AS-223 is an Indian Accounting Standard that deals with the impairment of assets. It requires an entity to assess the impairment of an asset whenever there is an indication that the carrying amount of the asset may not be recoverable.
Ind AS-27 is an Indian Accounting Standard that deals with separate financial statements. It requires an entity to prepare separate financial statements for a subsidiary, an associate, or a joint venture when the entity is a parent, an investor, or a venturer, respectively.
Ind AS-36 is an Indian Accounting Standard that deals with impairment of assets. It requires an entity to assess the impairment of an asset whenever there is an indication that the carrying amount of the asset may not be recoverable.
Ind AS-41 is an Indian Accounting Standard that deals with agriculture. It requires an entity to account for biological assets and agricultural produce.
Here is a brief explanation of each option:
- Option A: a-3, b-2, c-1, d-4. This option is incorrect because Ind AS-223 deals with impairment of assets, not borrowing costs.
- Option B: a-2, b-4, c-1, d-3. This option is incorrect because Ind AS-27 deals with separate financial statements, not borrowing costs.
- Option C: a-4, b-2, c-3, d-1. This option is incorrect because Ind AS-41 deals with agriculture, not borrowing costs.
- Option D: a-1, b-2, c-3, d-4. This option is correct because Ind AS-223 deals with impairment of assets, Ind AS-27 deals with separate financial statements, Ind AS-36 deals with impairment of assets, and Ind AS-41 deals with agriculture.