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Eva- adjustments for capital employed?

Forums › ACCA Forums › ACCA APM Advanced Performance Management Forums › Eva- adjustments for capital employed?

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by clairr.
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  • April 17, 2014 at 4:54 pm #165559
    kellyj12
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    I understand all the adjustments for nopat but the textbooks adjustments versus exam answers are confusing.

    Nopat- adjustments relate to that year. So i deduct accounting dep and add economic dep charged in the year.

    Capital employed – do you start with opening balance always? Should i not do the same and remove acc dep add economic dep?

    May 5, 2014 at 11:51 am #167491
    clairr
    Member
    • Topics: 6
    • Replies: 28
    • ☆

    Capital employed – Yes you do start with opening bal.Accounting depn is removed by adding back and economic depn deducted as required?

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