• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

Mowair Co : ROCE

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Mowair Co : ROCE

  • This topic has 2 replies, 2 voices, and was last updated 11 months ago by nanisaid98.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • March 5, 2022 at 1:40 pm #649904
    nanisaid98
    Member
    • Topics: 9
    • Replies: 14
    • ☆

    Please help me with this question. Why we need to include current liabilites for loan notes in capital employed? Capital employed should be equity plus non current liabilities right?

    March 8, 2022 at 8:38 am #650171
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6460
    • ☆☆☆☆☆

    Hi,

    The capital employed is equity plus net debt, with the debt being interest bearing debt. It doesn’t matter whether the debt it current/non-current, the key is that interest is charged upon it. In this instance the loan notes bear interest and so are part of the company debt and included within the calculation.

    Thanks

    March 8, 2022 at 9:05 am #650186
    nanisaid98
    Member
    • Topics: 9
    • Replies: 14
    • ☆

    Thank you. I understand now

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • Amalsudheesh on FA Chapter 6 Questions Depreciation
  • John Moffat on FA Chapter 6 Questions Depreciation
  • John Moffat on PM Chapter 7 Questions Pricing
  • Amalsudheesh on FA Chapter 6 Questions Depreciation
  • roshpatel on PM Chapter 7 Questions Pricing

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy