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                    40. IND AS 108 as notified by MCA deals
                          with:

                    a. Financial instruments..
                    b. Operating segments.
                    c. Financial instruments disclosures.
                    d. Share-based payment.
                    e. Insurance contracts.

                    41. IND AS 109 as notified by MCA deals
                          with:

                    a. Financial instruments.
                    b. Operating segments.
                    c. Financial instruments disclosures.
                    d. Share-based payment.
                    e. Insurance contracts.

                    42. IND AS 110 as notified by MCA deals with:
                    a. Financial instruments.
                    b. Operating segments.
                    c. Financial instruments disclosures.
                    d. Consolidated financial statements.
                    e. Insurance contracts.

                    43. IND AS 111 as notified by MCA deals with:
                    a. Business combinations.
                    b. Joint agreements.

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