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Financial Accounting and Reporting

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Part 1 Advise how a re-assessment of the useful life of an asset could be linked to any improved future performance, and also how it could be linked to a decline in financial performance. In your report include reference to the Woolworth Group Financial Report. Part 2 Assessing useful lives is a significant judgement issue that can have a material impact on financial statements. Explain which of the fundamental principles in APES 110 could guide a CFO when determining useful lives.

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