सही कथन/कथनों की पहचान कीजिए: कथन 1: लेखांकन मानक (Accounting Standards) कानून/विधान (Statute) को रद्द या अतिक्रमण नहीं कर सकते हैं। कथन 2: लेखांकन मानक और लेखांकन सिद्धांत एक ही हैं।

Match the Accounting Standard (AS) mentioned in LIST-I with its corresponding core provision/requirement in LIST-II. LIST-I (Accounting Standard) A. AS 13 B. AS 24 C. AS 15 D. AS 20 LIST-II (Core Requirement) I. Actuarial valuation is mandatory for defined benefit plans. II. Requires separate disclosure of assets, liabilities, and cash flows of specific business components. III. Current investments are valued at the lower of cost and fair value. IV. Mandates reporting of both basic and diluted earnings per equity share. Choose the correct answer from the options given below:

Consider the following statements regarding the measurement and valuation of assets under Indian Accounting Standards (AS): Statement 1: Under the provisions of AS 10, the systematic allocation of the depreciable amount of Property, Plant and Equipment over its useful life must be reviewed at least at each financial year-end. Statement 2: According to the framework of AS 2, Net Realisable Value (NRV) is defined as the estimated selling price in the ordinary course of business plus the estimated costs of completion and the estimated costs necessary to make the sale.