The correct answer is: A. a-1, b-2, c-3, d-4
List-I | List-II
——- | ——–
a. Intangible assets | Ind AS 38
b. Impairment of assets | Ind AS 36
c. Interim financial reporting | Ind AS 34
d. Interests in joint ventures | Ind AS 31
Ind AS 38, Intangible Assets, is an International Financial Reporting Standard (IFRS) that prescribes the accounting for intangible assets. An intangible asset is an identifiable non-monetary asset without physical substance.
Ind AS 36, Impairment of Assets, is an IFRS that prescribes the accounting for impairment of assets. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.
Ind AS 34, Interim Financial Reporting, is an IFRS that prescribes the minimum content of interim financial reports and the principles for their preparation and presentation.
Ind AS 31, Interests in Joint Ventures, is an IFRS that prescribes the accounting and disclosure for interests in joint ventures. A joint venture is an arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
I hope this helps!