| List-I | List-II |
| (a) Ind AS-16 | (i) Income tax |
| (b) Ind AS-38 | (ii) Leasing |
| (c) Ind AS-17 | (iii) Intangible assets |
| (d) Ind AS-12 | (iv) Property, plant and equipment |
Codes
| (a) | (b) | (c) | (d) | |
| 1 | (iv) | (iii) | (i) | (ii) |
| 2 | (iv) | (iii) | (ii) | (i) |
| 3 | (iii) | (ii) | (iv) | (i) |
| 4 | (iv) | (ii) | (i) | (iii) |