If a company deviates from the application of accounting standards, it has to report the reasons for the deviation, along with which of the following?

Accounting Standards in India are issued by which of the following bodies?

Consider the following statements regarding the applicability of Accounting Standards in India: I. All companies registered under the Companies Act, 2013, excluding private companies, are obligated to comply with accounting standards. II. Entities listed on Indian stock exchanges are legally obligated to comply with specific accounting standards prescribed by SEBI. III. Insurance companies must comply with relevant accounting principles and guidelines issued by IRDAI. IV. Banking and financial institutions in India adhere to accounting standards and RBI regulatory guidelines. Which of the statements given above are correct?