| List I | List II | ||
| A. | Buffer inventory | I. | Transportation time is involved in transferring the resources. |
| B. | Anticipation Inventory | II. | Works as shock absorber in case of contingency. |
| C. | Decoupling Inventory | III. | Held according to anticipation of future demand |
| D. | Movement Inventory | IV. | Protection against the uncertainties of demand and supply |
| List I (Heads of Transitions) | List II (Ind. AS) | ||
| A. | Presentation of financial statements | I. | Ind-As 19 |
| B. | Event after the Reporting periods | II. | Ind-As 10 |
| C. | Employee Benefits | III. | Ind-As 1 |
| D. | Accounting for Governments grants and disclosure of Govt. Assistance | IV. | Ind-As-20 |
| List I (Heads of Transitions) | List II (Ind. AS) | ||
| A. | Presentation of financial statements | I. | Ind-As 19 |
| B. | Event after the Reporting periods | II. | Ind-As 10 |
| C. | Employee Benefits | III. | Ind-As 1 |
| D. | Accounting for Governments grants and disclosure of Govt. Assistance | IV. | Ind-As-20 |