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:
Assertion (A): At times, a business may face the situation where it has to shut down its operations. Reason (R): If the revenue is less than its variable cost, the operation should be closed down.
List-I List-II a) Net Income Approach i) Inventory management b) Gordan Model ii) Capital budgeting c) Internal rate of return iii) Capital structure theory d) Reorder level iv) Dividend theory