Required: 1. If Fuzzy decides to operate the factory in its current capacity to manufacture children's educational toys, should the transaction be accounted for under A80 805 as an acquisition of a \"business\" or an acquisition of assets? 2. If Fuzzy decides to refurbish the factory to manufacture novelty items, should the transaction be accounted for under A80 805 as an acquisition of a business or an acquisition of assets? 3. If Fuzzy decides instead to structure the acquisition through its French subsidiary, Ds Floue Inc., which issues stand-alone financial statements under IFRS, should the transaction be accounted for differently under IFRS with regard to whether it should be deemed as an acquisition of a business or a group of assets under both scenarios above