The following information was taken from the fixed asset records of Bosco Ltd. as of December 31, 2010: 
Using IAS 36, what is the amount of impairment loss?
Definitions:
P-values
P-values provide the probability of obtaining an effect at least as extreme as the one in your sample data, assuming the truth of the null hypothesis.
Standard Error
A statistic that measures the average distance that a sample statistic, such as the mean, deviates from the actual population mean.
Alternative Hypothesis
A statement that contradicts the null hypothesis and is tested directly in a hypothesis testing framework, assuming the null hypothesis is false.
T Procedure
A statistical test used to determine if there is a significant difference between the means of two groups when the variances are unknown and assumed to be equal.
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