| 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 |
Find the next two terms of the series:
The given series is: \( A, C, F, J, ? \).
(A) O
(B) U
(C) R
(D) V
Choose the correct answer from the options given below: