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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › Roce and arr
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 ?
Long 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.
