1. If Fuzzy decides to operate the factory in its current capacity to manufacture childrenGs toys, should the transaction be accounted for under A56 805 as an acquisition of a business or an acquisition of assets? 2. If Fuzzy decides to refurbish the factory to manufacture novelty items, would this affect its assessment of how to account for the transaction under A56 805? 3. If Fuzzy decides instead to structure the acquisition through its French subsidiary, Ds Floue Inc., which issues standalone financial statements under IFRSs, should the transaction be accounted for differently under IFRSs with regard to whether it should be deemed as an acquisition of a business or a group of assets