QUESTION 1 (continued) REQUIRED: Marks a) Critically discuss the impairment loss and allocation of impairment loss calculations of the FF division, as prepared by the junior accountant of Bevmart Ltd on 30 June 2023. (You can assume that the casting and cross casting of the calculations prepared by the junior accountant is correct.) Include within your discussion a corrected impairment loss calculation of the FF division of Bevmart Ltd on 30 June 2023. Communication skill Logical argument 24 1 b) Disclose the profit before tax note in the annual financial statements of Bevmart Ltd for the year ending 30 June 2023. Include all the relevant disclosable income and expenses items resulting from the information given in the question together with disclosure regarding the change in useful life of the delivery vehicle. 22 c) Advise the CFO of Bevmart Ltd, whom is a CA(SA), on the legal and ethical considerations of the donation of the SUV by the research and development division to the employee of the Department of Health, once he becomes aware of it. 3 Please note: Your answer must comply with the requirements of International Financial Reporting Standards (IFRS). Accounting policy notes are not required. Comparative information is not required. All calculations must be shown. Calculations are to be done to the nearest Rand.