Q$\mathrm{.}1\mathrm{.}4$ Calculate the impairment loss related to the license, if any, and prepare the

$(15\%)$

related journal entry.

Journal narrations are required.

Q$\mathrm{.}1\mathrm{.}5$ Prepare the following disclosure notes for the year ended $31$ December $2023$:

$(37\%)$

Property, plant and equipment. A total column is required. $(\frac{261}{2}$ marks$)$

Investment property $(5$ marks$)$

Intangible assets $(6$ marks$)$