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ROCE

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › ROCE

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  • December 19, 2019 at 9:54 pm #556229
    aliahmed1994
    Member
    • Topics: 38
    • Replies: 51
    • ☆☆

    Do we less Intangible assets from Capital Employed figure, to calculate ROCE?
    If so, why?

    December 22, 2019 at 9:40 pm #556333
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7060
    • ☆☆☆☆☆

    Hi,

    Yes, you would include it within the calculation as it is used to generate a return for the business.

    Thanks

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