| List I | List II | ||
| A. | Laplace Principle | I. | View point falls between extreme pessimism and extreme optimism. |
| B. | Savage B. II. Principle | II. | Uncertain about events then treat them equally probable. |
| C. | Hurwitz principle | III. | Choosing the best option from set of worst options. |
| D. | Maximin principle | IV. | Selecting course of action that minimizes the maximum regret. |
| 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 |