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                    c. Events after the reporting period.
                    d. Consolidated financial statements.
                    e. Presentation of financial statement.

                    60. IND AS 24 as notified by MCA deals with:
                    a. Financial instruments.
                    b. Borrowing costs.
                    c. Related party disclosure.
                    d. Consolidated financial statements.
                    e. Presentation of financial statement.

                    61. IND AS 27 as notified by MCA deals with:
                    a. Financial instruments.
                    b. Borrowing costs.
                    c. Related party disclosure.
                    d. Consolidated financial statements.
                    e. Separate financial statements.

                    62. IND AS 28 as notified by MCA deals with:
                    a. Investments in associates and joint ventures.
                    b. Leases.
                    c. First-time adoption of Indian accounting

                          standards.
                    d. Share-based payment.
                    e. Non-current assets held for sale and

                          discontinued operations.

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