Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?

Which of the following is not a possible tax rate structure?

ST has an asset that was classified as held for sale at 30 June 20X4. The asset's carrying value was
$230,000 and its fair value $210,000.
The cost of disposal was estimated to be $15,000.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which of the following values should be used for the asset in the statement of financial position as at 30 June 20X4?

LM is preparing its cash forecast for the next three months.
Which of the following items should be left out of its calculations?

Which THREE of the following are principles identified by the Code of Ethics?