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Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Financial Reporting Sept Dec Sample question no 31
In Financial Reporting Sept Dec 2018 Sample Question No 31, the NCI is included in Capital Employed while calculating Return on Cap Employed and the Equity in Gearing calculation. Can someone please explain the rationale of including NCI under Capital Employed?
Thats because the total capital employed in Duke Group is partly financed by Non-controlling shareholders as well.
