The following are facts that occurred in 2022 regarding Fruity Fruit Inc: 1) FRUITY FRUIT INC changed the method of providing for impairment of receivables by using the expected loss approach in accordance with IFRS 9, previously FRUITY FRUIT INC provided a provision for 2% of the balance of overdue receivables as of the reporting date. 2) FRUITY FRUIT INC changed the method of measurement of investment property from the cost model to the fair value model. 3) Based on the review of the output pattern of its production machines, FRUITY FRUIT INC changed the depreciation method to classify production machine assets from the straight-line method to the declining balance method. 4) FRUITY FRUIT INC (as lessee/lessee) so far has not capitalized office vehicle leases, after the enactment of IFRS 16, office vehicle leases are capitalized. Required: Explain how the accounting treatment of the four facts mentioned above