• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

sytan520

Profile picture of sytan520
Active 6 years ago
  • Topics: 0
  • Replies: 2
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 4, 2017 at 1:13 pm #375530
    mysterysytan520
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    @cr333 said:
    A material but not pervasive misstatement means there is a misstatement which could affect the economic decisions of users of the financial statements, however the misstatement is confined to one area or balance of the FS and is not so large that it renders the FS useless – they can still be relied upon to some degree.

    A material and pervasive misstatement is either so large it completely changes the meaning of the FS, or it is not confined to one area. This can include failure to make certain disclosures or preparing the accounts on the wrong basis (e.g. preparing them on a going concern basis when the entity is not a going concern).

    Thanks for your explanation.. finally I understand..

    March 1, 2017 at 7:42 am #374859
    mysterysytan520
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    Good day. Can anyone explain material but not pervasive and pervasive for me? Thanks.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • shikha243 on Basic group structures – SPLOCI introduction and example – ACCA (SBR) lectures
  • Darwishfarif on MA Chapter 5 Questions Ordering and Accounting for Inventory
  • John Moffat on MA Chapter 28 Questions Financial Performance Measurement
  • poloko on MA Chapter 28 Questions Financial Performance Measurement
  • poloko on MA Chapter 28 Questions Financial Performance Measurement

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in