Roce and arrForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › Roce and arrThis topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 27, 2022 at 10:02 am #672737 AliSher123ParticipantTopics: 24Replies: 13☆Sir can you please clarify me that if roce appears long term capital should include what items ? Reserves retained earnings prefernce shares long term liabilities ordainary sharesArr and roce are the same i assume right ? November 27, 2022 at 5:39 pm #672760 John MoffatKeymasterTopics: 57Replies: 54500☆☆☆☆☆Long term capital is everything that you have listed.ROCE is usually calculated at the end of the year, whereas ARR uses the average capital employed for the year.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In