How to answer this question?

(a) Judy is the Managing Director of Crocus [Holdings] Limited. She is considering the changes of the company's accounting treatment for the below items. You are the Financial Controller of the company, explain to Judy whether the changes are changes in accounting policy or accounting estimates and the appropriate accounting treatment for these changes. (i) Change the proportion for allocation of headquarter assets to its cash generating units (CGU) beeanse the consumption of headquarter service by each CGU changEd in this year. [3 marks] {ii} Change from cost model to revaluation model in accounting for its owner-occupied buildings. {3 marks} (iii) Change to capitalise the properties under short-term lease instead of expensed as accordingly to I-IKFRS 15 Leases which was effective on 1 January 2019. {4 mark-s) (b) In preparing the nancial statements of Daisy Limited for the year ended 31 March 2019. the Financial Controller identied the following material events that took place other 31 March 2019 but before 20 June 2019 which is the date for the board of directors to approve the nancial statements. Explain the accounting treatment for these events by reference to relevant accounting standards. (i) 0n 2 April 2019, the company announced its plan to discontinue its operation in Dongguan. The plan was approved by the board of directors in 2? March 2019. {3 marks) {ii} On 15 April 2019, a court decision was received regarding the litigation of a patem infringement by the company which was filed by its competitor on 3 January 2019. The decision required Daisy Limited to pay a compensation of H1310 million to the plaintiff. (3 marks) {iii} Dn Ed April 2019, a major production plant in Shenzhen was destroyed by re. [4 marks}