Q.
1
| 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)