List  I List II
(a) Merchandise Inventory (i) Prevents arbitrary changes from one accounting or measurement approach from one period to another
(b) Comparability Quality (ii) Inventory of a retailer of wholesaler
(c) Net Realisable Value (ii) Item acquired by purchase, growth or extraction of natural sources for further processing
(d) Raw Materials Inventory (iv) Estimated selling price of product in the ordinary course of business
  • A
    (a) (b) (c) (d)
    (i) (ii) (iii) (iv)
  • B
    (ii) (i) (iv) (iii)
  • C
    (iii) (ii) (i) (iv)
  • D
    (iv) (i) (ii) (iii)