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Read each sentence to find out whether there is any grammatical error in it or a wrong word has been used. The error, if any, will be in one part of the sentence which has been printed in bold and has been numbered (a), (b), (c) or (d). The number of that part is the answer. If there is no error, the answer is (e) i.e. 'No error'. (Ignore the errors of punctuation, if any.) The convergence of (a)/ India accounting standards with International Financial Reporting Standards (IFRS) beginning (b)/ in April is expecting to (c)/ see power companies struggling with (d)/ significant first-time adoption impact. No error (e)

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