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Roce and arr

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › Roce and arr

  • This topic has 1 reply, 2 voices, and was last updated 2 months ago by John Moffat.
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  • November 27, 2022 at 10:02 am #672737
    AliSher123
    Participant
    • Topics: 22
    • Replies: 11
    • ☆

    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 ?

    November 27, 2022 at 5:39 pm #672760
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51599
    • ☆☆☆☆☆

    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.

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