{"id":51893,"date":"2024-04-15T23:31:23","date_gmt":"2024-04-15T23:31:23","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=51893"},"modified":"2024-04-15T23:31:23","modified_gmt":"2024-04-15T23:31:23","slug":"match-the-items-of-list-i-with-list-ii-list-i-list-ii-a-intangible-assets-1-ind-as-31-b-impairment-of-assets-2-ind-as-34-c-interim-financial-reporting-3-ind-as-36-d-interests-in-joint-ventures","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/match-the-items-of-list-i-with-list-ii-list-i-list-ii-a-intangible-assets-1-ind-as-31-b-impairment-of-assets-2-ind-as-34-c-interim-financial-reporting-3-ind-as-36-d-interests-in-joint-ventures\/","title":{"rendered":"Match the items of List-I with List-II. List-I List-II a. Intangible assets 1. Ind AS 31 b. Impairment of assets 2. Ind AS 34 c. Interim financial reporting 3. Ind AS 36 d. Interests in joint ventures 4. Ind AS 38"},"content":{"rendered":"<p>\r\n    <!-- Check if it's an AMP page -->\r\n            <!-- Non-AMP version -->\r\n        <div class=\"mcq-container\" data-quiz-id=\"quizState_6a9722d424ba9\">\r\n                                            <div class=\"option\" data-option-key=\"option1\" data-is-correct=\"true\">\r\n                    a-1, b-2, c-3, d-4                <\/div>\r\n                                            <div class=\"option\" data-option-key=\"option2\" data-is-correct=\"false\">\r\n                    a-4, b-3, c-2, d-1                <\/div>\r\n                                            <div class=\"option\" data-option-key=\"option3\" data-is-correct=\"false\">\r\n                    a-4, b-1, c-2, d-3                <\/div>\r\n                                            <div class=\"option\" data-option-key=\"option4\" data-is-correct=\"false\">\r\n                    a-4, b-2, c-1, d-3                <\/div>\r\n                            \r\n            <!-- Feedback messages for non-AMP -->\r\n            <div class=\"feedback\" data-feedback=\"wrong\">Answer is Right!<\/div>\r\n            <div class=\"feedback\" data-feedback=\"right\">Answer is Wrong!<\/div>\r\n        <\/div>\r\n\r\n        <script>\r\n        document.addEventListener('DOMContentLoaded', function () {\r\n            var containers = document.querySelectorAll('.mcq-container');\r\n\r\n            containers.forEach(function(container) {\r\n                var options = container.querySelectorAll('.option');\r\n                var feedbackSelect = container.querySelector('[data-feedback=\"select\"]');\r\n                var feedbackWrong = container.querySelector('[data-feedback=\"wrong\"]');\r\n                var feedbackRight = container.querySelector('[data-feedback=\"right\"]');\r\n\r\n                options.forEach(function(option) {\r\n                    option.addEventListener('click', function() {\r\n                        var selectedOption = option.getAttribute('data-option-key');\r\n                        var isCorrect = option.getAttribute('data-is-correct') === 'true';\r\n\r\n                        \/\/ Remove previous selections\r\n                        options.forEach(function(opt) {\r\n                            opt.classList.remove('correct', 'incorrect');\r\n                        });\r\n\r\n                        \/\/ Add the correct\/incorrect class\r\n                        if (isCorrect) {\r\n                            option.classList.add('correct');\r\n                            feedbackRight.hidden = false;\r\n                            feedbackWrong.hidden = true;\r\n                        } else {\r\n                            option.classList.add('incorrect');\r\n                            feedbackRight.hidden = true;\r\n                            feedbackWrong.hidden = false;\r\n                        }\r\n\r\n                        \/\/ Hide select feedback\r\n                        feedbackSelect.hidden = true;\r\n                    });\r\n                });\r\n            });\r\n        });\r\n        <\/script>\r\n    \r\n    <!--more--><\/p>\n<p>The correct answer is: A. a-1, b-2, c-3, d-4<\/p>\n<p>List-I | List-II<br \/>\n&#8212;&#8212;- | &#8212;&#8212;&#8211;<br \/>\na. Intangible assets | Ind AS 38<br \/>\nb. Impairment of assets | Ind AS 36<br \/>\nc. Interim financial reporting | Ind AS 34<br \/>\nd. Interests in joint ventures | Ind AS 31<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>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 <div class=\"youtube-subscribe-container\">\r\n        <a href=\"https:\/\/www.youtube.com\/channel\/UCNHT8lW-JmLC68rjBfZhdkg?sub_confirmation=1\" target=\"_blank\" class=\"youtube-subscribe-button\">\r\n            <span class=\"youtube-icon\">\r\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\">\r\n                    <path d=\"M549.7 124.1c-6.3-23.7-24.8-42.3-48.3-48.6C458.8 64 288 64 288 64S117.2 64 74.6 75.5c-23.5 6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z\"\/>\r\n                <\/svg>\r\n            <\/span>\r\n            Subscribe on YouTube\r\n        <\/a>\r\n    <\/div> presentation.<\/p>\n<p>Ind AS 31, Interests in Joint Ventures, is an <div class=\"telegram-channel-container\">\r\n        <a href=\"https:\/\/t.me\/pscnotes2025\" target=\"_blank\" class=\"telegram-channel-button\">\r\n            <span class=\"telegram-icon\">\r\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 496 512\">\r\n                    <path fill=\"white\" d=\"M248,8C111,8,0,119,0,256s111,248,248,248s248-111,248-248S385,8,248,8z M362,177L320,367c-3,14-10,18-20,14l-56-41l-27,26 c-3,3-5,5-10,5l4-63L323,196c5-5-1-7-8-3l-98,62l-42-13c-9-3-10-9,2-14l162-63C351,160,365,164,362,177z\"\/>\r\n                <\/svg>\r\n            <\/span>\r\n            Join Our Telegram Channel\r\n        <\/a>\r\n    <\/div> 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.<\/p>\n<p>I hope this helps!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Subscribe on YouTube<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[952],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v23.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Match the items of List-I with List-II. List-I List-II a. Intangible assets 1. Ind AS 31 b. Impairment of assets 2. Ind AS 34 c. Interim financial reporting 3. Ind AS 36 d. Interests in joint ventures 4. 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