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Specimen 1 (i)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Specimen 1 (i)

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by bizuayehuy.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 7, 2019 at 6:05 am #504383
    bizuayehuy
    Participant
    • Topics: 10
    • Replies: 12
    • ☆

    The figures are foe the year ended 30 june 20×5. In capital employed calculation beginning balance was taken to get the adjusted balance. I don’t understand the reason why “change in period” excluded from the calculation to reach final figure of capital employed?

    Thank you so much more,

    Bizuayehu From Ethiopia

    February 7, 2019 at 11:21 am #504409
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10606
    • ☆☆☆☆☆

    EVA always uses the OPENING capital employed, so profits for the year are irrelevant. The marketing spend adjustment is to get the opening figure corrected for prior expenditure which, under EVA, is regarded as capital.

    February 7, 2019 at 11:37 am #504410
    bizuayehuy
    Participant
    • Topics: 10
    • Replies: 12
    • ☆

    Thank you so much Sir.

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  • The topic ‘Specimen 1 (i)’ is closed to new replies.

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