• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

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

Avoidance of contract

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › Avoidance of contract

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 9, 2022 at 1:52 am #668152
    dik217
    Participant
    • Topics: 7
    • Replies: 4
    • ☆

    Hello Sir,
    Can you please help me with this question?

    In relation to the UN Convention on Contracts for the International Sale of Goods, which of
    the following statements is/are correct?
    The buyer may declare the contract avoided if:
    1 The seller commits a minor breach of contract.
    2 The seller has not delivered the goods
    A 1 only
    B 2 only
    C Neither 1 or 2
    D Both 1 and 2

    I thought the answer could be (B), the buyer may declare the contract avoided if the seller does not deliver the goods on time. But the answer mentioned in exam kit is (C) perhaps.

    Thank you

    October 9, 2022 at 7:21 am #668157
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    It seems that there’s no issue with statement 1 so let’s just consider statement 2

    There’s no indication in statement 2 of any time for delivery, nor any indication that the buyer has stated that ‘time is of the essence’

    IF it had been made clear at the time the contract was entered into that the delivery date was fixed and important, then I suggest that the buyer could claim breach on behalf of the seller for breaking a significant element of the contract where that delivery date has been reached and now passed

    But there is no such indication in the second statement and therefore the buyer could be facing the situation that the contract has not been breached

    Furthermore, we don’t even know whether a) there is a date for delivery within the contract and b) whether that date has yet been reached. From the wording of the statement, it could quite feasibly be the case that the delivery date is still in the future so non-delivery is not yet relevant

    OK?

    October 9, 2022 at 9:48 pm #668197
    dik217
    Participant
    • Topics: 7
    • Replies: 4
    • ☆

    Very well.
    Thank you 🙂

    October 10, 2022 at 5:42 am #668204
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

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

  • o1lim on Discounted Cash Flow Further Aspects, Replacement – ACCA Financial Management (FM)
  • julio99 on Impairments – Impairment (CGU) – ACCA Financial Reporting (FR)
  • effy.sithole@gmail.com on EPS – diluted EPS Example – ACCA Financial Reporting (FR)
  • Ken Garrett on The Finance Function in the Digital Age – CIMA E1
  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1

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