Ayush Co is developing a new drug. The following costs were incurred in the year ended 30 September 20X4: - 1 January 20X4 to 28 February 20X4: Incurred $40,000 per month on initial laboratory testing. - 1 March 20X4: The directors became confident of the project's technical feasibility and commercial success. - 1 March 20X4 to 30 June 20X4: Incurred $40,000 per month until development was completed. - 1 July 20X4: The drug went into immediate commercial production with an estimated useful life of five years. According to IAS 38, what is the total amount to be charged to the Statement of Profit or Loss for the year ended 30 September 20X4 in respect of these costs?

A manufacturing company provides the following financial information for the year ended March 31, 2025: - Net Profit before tax: 500,000 - Depreciation on machinery: 40,000 - Loss on sale of furniture: 10,000 - Interest income received: 5,000 - Provision for tax made during the year: 100,000 - Increase in inventory: 20,000 - Decrease in trade receivables: 15,000 What is the Net Cash Flow from Operating Activities using the indirect method before paying tax?

Tau Co issued a statement to one of its customers, Ancona Co, for the month ended 28 February 20X5. At that date, the payable ledger account for Tau Co maintained by Ancona Co had a balance of $4,575. A review of Ancona Co's payable ledger account for Tau Co and the supplier statement revealed the following differences: 1. Ancona Co had not recorded a credit note for $18 recently issued by Tau Co. 2. An invoice on the statement from Tau Co for $875 related to another customer and had been included in error. What was the original balance on the statement issued by Tau Co for the month ended 28 February 20X5?