Sir can you please clarify me that if roce appears long term capital should include what items ? Reserves retained earnings prefernce shares long term liabilities ordainary shares
Arr and roce are the same i assume right ?
Ask the Tutor ACCA FM
Roce and arr
3y ago#1Long term capital is everything that you have listed.
ROCE is usually calculated at the end of the year, whereas ARR uses the average capital employed for the year.
Sign into reply to this topic.