ACCA December Exams

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Dec2014 ques 1iii

This topic has 1 reply, 2 voices, and was last updated 9 years ago by Ken Garrett.

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November 9, 2015 at 8:28 am #281234
ysw91
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hi, why the answer use capital employed in year 2013 to calculate roce for year 2014? I taught should use year 2014 capital employed?
November 9, 2015 at 9:05 am #281241
Ken Garrett
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There is a note just below the ACCA answer to this:
Tutor note:
ROCE figures are based on year opening figures although year closing figures are acceptable. Credit was also given if adjustment of EVA for product development costs was considered
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