Match the items in List -1 with their correct explanations in List -2.
| List -1 (Principle/Feature) | List -2 (Explanation) | ||
| A | Objective of Inflation Accounting | 1 | More complex, involving assumptions |
| B | Principle of Inflation Accounting | 2 | Based on the principle of current cost accounting |
| C | Complexity | 3 | Precision in financial statements and facilitates informed decisions |
| D | Facilitates | 4 | Enables comparisons across different periods |
1
a-3, b-2, c-1, d-4
2
a-2, b-3, c-4, d-1
3
a-4, b-1, c-2, d-3
4
a-1, b-4, c-3, d-2