Match List I with List II:

List I - Ind AS List II - Topic
(A) Ind AS 1 (I) Income Taxes
(B) Ind AS 12 (II) Related Party Disclosures
(C) Ind AS 24 (III) Intangible Assets
(D) Ind AS 38 (IV) Presentation of Financial Statements

Choose the correct answer from the options given below:

1
(A) - (I), (B) - (II), (C) - (III), (D) - (IV)
2
(A) - (IV), (B) - (I), (C) - (II), (D) - (III)
3
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
4
(A) - (II), (B) - (IV), (C) - (I), (D) - (III)

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